201 results.
Opinion
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
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 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
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 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
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
Presentation at the Association of Magistrates and Judges Conference on 29th September, 2021 by Justice Dennis Adjei
JUSTICE DENNIS ADJEI
Opinion
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
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
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
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
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
A lecture delivered at the KNUST Law Faculty on 23rd March, 2023
Mariam Agyeman Gyasi Jawhary
Opinion
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
This article provides a detailed analysis of the legal and procedural framework for incorporating companies in Ghana, particularly companies limited by shares and by guarantee. It also examines foreign investment regulations, statutory requ...
Elizabeth Asantewaa Ofori and Rosebella Nueki Thompson
Opinion
The author wades into the debate on the implications of Articles 117 and 118 of the Constitution in light of recent events surrounding Madina MP, Hon. Francis-Xavier Sosu
Nick Opoku
Opinion
This paper examines the misconception that the Circuit Court in Ghana is limited by a GHC 2,000,000 jurisdictional cap in land disputes. Through legal analysis, it argues that the Circuit Court’s jurisdiction in land matters—regarding owner...
Her Honour Judge Sedinam Awo Kwadam (Mrs.)
Opinion
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
Opinion
This article explores how Easter's spiritual lessons, particularly the leadership model of Christ, offer timeless governance principles—such as clarity of vision, diversity, transparency, and transformative leadership—essential for building...
Harold Boateng
Opinion
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
