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.
Results for "Ghana tax reform"
195 results.
Opinion
Expanding the Tax Net in Ghana: An Assessment of Equity and Good Tax System Principles
Nkrumah Daniel Kofi Kyere Esq & Azanya Abraham Maslow MCiARB
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
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
Access Versus Standards: The Future of Legal Education in Ghana
The article examines Ghana’s 2026 legal education reforms, arguing that widening access to professional legal training must be matched with strong regulation, transparent bar examinations, adequate teaching capacity, and sustained professio...
Justice Kweku T. Ackaah-Boafo
Opinion
Rethinking Legal Education in Ghana: From Rote Memorization to Open-Statute Exams For A New Era of Legal Competence and Mastery
The article examines the current state of legal education in Ghana, highlighting its challenges and proposing reforms to make it more effective, accessible, and aligned with modern legal practice.
Sedinam Awo Kwadam
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
Roses are Red, The Statute is Stale: The Obscenity Debate and Legal Limbo of Sex Toys in Ghana
This article critiques Ghana’s outdated obscenity law under Section 281(1) of Act 29, arguing that its vague criminalization of "obscene objects" unconstitutionally endangers personal rights. It proposes legislative reform to exclude sexual...
Sedinam Awo Kwadam
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
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
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
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
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
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
Exposition of the current position of the law on corruption, anti-money laundering and narcotics
Presentation at the Association of Magistrates and Judges Conference on 29th September, 2021 by Justice Dennis Adjei
JUSTICE DENNIS ADJEI
Opinion
Navigating the Cyber Frontier: Safeguarding Our Digital World Amidst Technological Advancements
The author sheds light on the pressing need for vigilance and awareness in an era where the lines between the digital and physical worlds become increasingly indistinct
Nicolinn Nana Adjowa Kwaw
Opinion
Ghana Cannot Arrest Its Way Out of Galamsey - A Case for Medium Scale Mining Revolution
The article argues that Ghana cannot eliminate illegal mining through arrests and military operations alone because these measures fail to address the economic and regulatory factors sustaining galamsey. It proposes a medium-scale mining fr...
Yaw Boampong Adu-Brempong