Opinion
Land Management as a component of Sustainable Development: The role of traditional leadership in the Kumasi Traditional Area
A lecture delivered at the KNUST Law Faculty on 23rd March, 2023
Mariam Agyeman Gyasi Jawhary
Results for “Ghana Revenue Authority”
197 results.
Opinion
Expanding the Tax Net in Ghana: An Assessment of Equity and Good Tax System Principles
This article delves into Ghana's tax system, identifying key challenges such as informal sector integration, low compliance, and systemic complexity. It proposes reforms inspired by global best practices to improve revenue generation, equit...
Nkrumah Daniel Kofi Kyere Esq & Azanya Abraham Maslow MCiARB
Opinion
The E- levy and matters arising. Is our rage justified or are we at our nagging best?
The author discusses the proposed levy in the light of our prevailing tax policy, our economic state as a nation and hysterically, our vigorous pursuit of the ‘kamikaze’ button in our digital inclusion agenda.
Jonathan Alua
Opinion
The Ineffectiveness of Criminal Prosecution in Tax Recovery in Ghana: Insights from the Case of The Republic v. Warren Oil Company Limited
This article examines the limitations of criminal prosecution in recovering unpaid taxes in Ghana, using the case of The Republic v. Warren Oil Company Limited as a focal point. It argues that the punitive measures in the Revenue Administra...
Rebecca Eduafo-Abraham, Esq.
Opinion
Natural Resources, The Environment and the Constitutional Review Committee’s Recommendations: Why Government Should Reconsider Its Position
The article critiques the Government of Ghana’s rejection of proposed constitutional reforms on natural resource governance and environmental protection. It advocates stronger constitutional safeguards for public trusteeship, sustainability...
Anthony Danquah
Opinion
Customary Succession and the Inheritance Rights of Women: The Case of Odamtten & Others v. Wuta-Ofei & Ors.
The author evaluates the decision of the Supreme Court of Ghana in the case of Odamtten & others v. Wuta-Ofei & Ors, with respect to the application of the rule of customary law applicable in patrilineal communities
Kwame Adusei
Opinion
Lawyer, Where Is Your 2025 Practice or Law Firm Budget?
The article emphasizes the importance of creating an annual budget for law firms in Ghana to ensure financial stability, compliance, and professional growth. It outlines practical steps for budgeting, including tracking expenses, projecting...
Dennis Adjei Dwomoh Esq.
Opinion
Extinguishing Ownership by Monopsony: The Unconstitutional Displacement of Ghana’s Cocoa Farmers’ Property Rights
The article argues that Ghana’s compulsory cocoa sales regime under COCOBOD unlawfully restricts cocoa farmers’ constitutional property rights by forcing them to sell to a state-controlled monopsony at prices they cannot negotiate. It concl...
Nicholas Opoku
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
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
‘Article 71’ Office Holders and Retiring Emoluments, When Ex Gratia Meets Nemo Dat Quod Non Habet, Russia-Ukraine War, and during Debt Exchange – Reflections of a Citizen, Not a Spectator!!!
The article explores the subject of ex gratia paid to Article 71 office holders and questions its relevance under Ghana's socioeconomic situation and the legal principle of Nemo Dat Quod Non Habet
Frederick Gurah Sampson
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
Klomega (no.2) v. Attorney-general, Ghana Ports and Harbours Authority and others: A missed opportunity to strengthen public financial management
The author examines the Court’s decision in Klomega and its implications for public financial management and accountability.
Nicholas Opoku
Opinion
An Examination of the Scope of the Supervisory Jurisdiction of the High Court of Ghana
The article examines the supervisory jurisdiction of the High Court of Ghana under the 1992 Constitution, highlighting two contradictory Supreme Court decisions on the matter. It argues for the court's unfettered supervisory powers and urge...
Simon Okyere, Esq.
Opinion
Commercial Leases & Rent Liabilities – Lessons from the COVID-19 Pandemic
The author takes a look at the concept of commercial leases, rent liabilities and the effects of Covid-19 on businesses operating from commercial properties and identifies some lessons for future commercial leases
Richard Nunekpeku
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
Beyond The Land Act: Uncovering The Missing Pieces In Ghana’s Land Governance Framework
This article argues that while Ghana’s Land Act, 2020 is comprehensive, effective land governance depends on recognizing and integrating a wider set of related laws. Justice Alexander Osei Tutu examines over 30 enactments that, although not...
Justice Alexander Osei Tutu
Opinion
“Agent For Plaintiff”: A Fatal Misnomer; Why Ghanaian Lawyers Are Unwittingly Forfeiting Their Protections Through the Misdescription of Counsel in Ghanaian Civil Procedure: An Analysis of the Doctrine of Solicitor-Solicitor Agency vs. Lawyer-Client Reality
The article argues that endorsing a writ with “Agent for Plaintiff” wrongly treats the lawyer-client relationship as an agency relationship, whereas Order 2 rule 5(1)(b) of C.I. 47 concerns one lawyer acting as agent for another lawyer. It...
Sedinam Awo Kwadam and Kwadwo Owusu-Ansah
Opinion
When the Machine Knows the Law: Artificial Intelligence, Superintelligence and the Future of Lawyers and Judges in Ghana
This article examines how artificial intelligence could transform Ghana’s legal profession and judiciary, particularly legal practice, employment, judicial decision-making and access to justice. It advocates responsible AI integration while...
HH Malcolm Bedzrah
Opinion
The departure which must itself be departed from-Comment on the Supreme Court Decision of GHANA TELECOMMUNICATIONS CO. LTD & ANOR v ATTA VI.
This writer submits that the Ogyeadom case could never, as perceived by the Court, have settled the question whether or not the Court is jurisdictionally competent to entertain and grant an application for stay of execution pending the dete...
Thaddeus Sory