Results for "E-levy implementation"
33 results.
Opinion
The Ineffectiveness of Criminal Prosecution in Tax Recovery in Ghana: Insights from the Case of The Republic v. Warren Oil Company Limited
Rebecca Eduafo-Abraham, Esq.
Opinion
ESG: The Ghana Perspective
This article discusses the Ghanaian perspective on ESG, including defining ESG, its difference from corporate governance, its relationship with sustainability, and the impact of not implementing ESG factors in Ghanaian business.
Ewurama Osam Tawiah and Lady-Ann Essuman and Verissa Odame-Koranteng
Opinion
Refined Justice for All
The article examines the Justice for All Programme at Kumasi Central Prison in 2025 as a practical justice-sector intervention that brings courts into prison settings to review remand cases, grant or vary bail, and reduce prolonged pre-tria...
Emmanuel Brobbey
Opinion
Revocation of L.I on Mining in Forest Reserves: What is the Role of Parliament?
This article discusses the revocation process of Legislative Instruments (L.I.s) in Ghana, focusing on the limited role of Parliament in this process. Drawing from Supreme Court rulings, it argues that Parliament's involvement is constraine...
Clement Kojo Akapame
Opinion
Revisiting the Right to Counsel in Light of the Introduction of Plea Bargaining in Ghana
This paper seeks to discuss the general right to counsel, its current application in Ghana, and how the right is central to the effective administration of plea bargaining.
E. K. Bidzakin
Opinion
The Moral Nuances of Adverse Possession in Ghana
This article explores the complex moral, legal, religious, and philosophical debates surrounding adverse possession, emphasizing its declining social approval and relevance in Ghana’s modern property system. It calls for reform or abolition...
Justice Alexander Osei Tutu
Opinion
Section 2A of the Income Tax Act, 2015 (Act 896) of Ghana (As Amended): A Drafting Error or a Case for the Exercise of Discretion?
"The author of this Article is of the considered opinion that Parliament intended to use the word “shall” in section 2A (1) of Act 896 (as Amended) and that the word “may” was used in error."
Charles Acquah
Opinion
Rethinking Article 68(5) of the 1992 Constitution – Taxation of the Emoluments of the President of the Republic of Ghana – An Introspection
The author in this article examines some recent events, the historical or constitutional basis for why Ghana's President is exempted from paying taxes on his salary and explores the need to rethink this position of the law
Frederick Gurah Sampson
Opinion
Vehicles Do Not Commit Crimes: Registered-Owner Liability, the Presumption of Innocence, and the Legality of TRAFFITECH-GH
The article challenges the legality of Ghana’s TRAFFITECH-GH system, arguing that registered vehicle owners cannot automatically be held criminally liable for traffic offences committed by others. It contends that such liability violates th...
Albert Gyamfi Esq.
Opinion
The Land Act: A Model For Integration Of Customary Law Into A Modern Legislation
Ghana’s Land Act, 2020 exemplifies a landmark effort to integrate customary law into modern statutory land governance by codifying indigenous principles, promoting fiduciary accountability, and ensuring legal recognition of customary intere...
Justice Alexander Osei Tutu
Opinion
Assessing The “MahamaCare” Policy: A Mirage or a Reality Towards Achieving a Universal Access to Healthcare in Ghana
The article critically evaluates Ghana’s new “MahamaCares” health policy, exploring its potential to address chronic non-communicable diseases and achieve universal healthcare access. While well-intentioned, the policy's operational gaps, d...
Silas Udia Osabutey
Opinion
Evaluation of the Efficacy of the Corporate Insolvency and Restructuring Act 2020 (Act 1015) of Ghana: A Comparative Analysis with the Insolvency Legal Framework of the United Kingdom (Part I)
The article examines Ghana’s Corporate Insolvency and Restructuring Act, 2020 (Act 1015), comparing its corporate rescue and insolvency mechanisms with those of the United Kingdom. It highlights Ghana’s progress towards a rescue-oriented fr...
Jennifer Abena Dadzie
Opinion
Intestate Succession in Ghana: How PNDCL 111 Shapes Families After Death
The article examines how Ghana’s Intestate Succession Law, 1985 (PNDCL 111) protects spouses and children while exposing ongoing challenges in modern family structures, estate administration, and succession disputes. It ultimately argues th...
Naa Awura Dede Osabutey
Opinion
The Rebirth of Legal Education in Ghana: Understanding The Legal Education Act, 2026 (Act 1170)
The article argues that Ghana’s Legal Education Act, 2026 (Act 1170) marks a major transformation of legal education by expanding access, modernising governance, and strengthening professional training standards. It presents the Act as the...
Sedinam Awo Kwadam
Opinion
Harmonizing Customary Practices and Statutory Law: The Need to Amend Ghana’s Criminal Offences Act, 1960 (Act 29) to Recognize and Enforce Customary Offences and Sanctions Across Ghanaian Communities
This article argues that whilst Ghana’s statutory criminal law (via the Criminal Offences Act 1960 (Act 29) governs codified offences, it fails to formally recognise many customary offences and sanctions entrenched in Ghanaian communities....
Kofi Annan and Nana Adwoa Serwaa Dua-Adonteng Esq.
Opinion
The cabotage regime: Any lessons for Ghana?
The author urges Ghana to take lessons and strategic considerations in passing a Cabotage regime that is progressive, practical and with some degree of liberalisation. Find out why.
Chief Obosu Mohammed
Opinion
Failure To File Affidavits in Opposition: Meaning and Effect
This article argues that failure to file an affidavit in opposition does not bar a party from responding to a motion on facts already on record, but only prevents the introduction of new facts. It clarifies that such failure amounts to admi...
Dr Justice Srem-Sai