
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
192 results.

Opinion
Nkrumah Daniel Kofi Kyere Esq & Azanya Abraham Maslow MCiARB


Opinion
Elizabeth Asantewaa Ofori and Rosebella Nueki Thompson

Opinion
Sedinam Awo Kwadam and Kwadwo Owusu-Ansah

Opinion
This article evaluates Order 73 of CI 47 in the context of Ghana's 1992 Constitution, focusing on its implications for personal liberty under Article 14(1)(c). It argues that Order 73's allowance for civil defendants' arrest conflicts with...
Her Honour Sedinam Awo Kwadam & Emmanuel Babuboa

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 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

Opinion
This Article discusses the process of execution of shares in Ghana vis-à-vis the possibility of such process being hindered by an express restriction in the constitution of a private company
Reginald Nii Odoi

Opinion
This article argues that Ghana's civil procedure rules—specifically Order 73 of C.I. 47 and Order 12 of C.I. 59—violate constitutional and international human rights by allowing pretrial detention of civil defendants based solely on unprove...
Sedinam Awo Kwadam

Opinion
A lecture delivered at the KNUST Law Faculty on 23rd March, 2023
Mariam Agyeman Gyasi Jawhary

Opinion
In this article, the author discusses the procedural nuances on proceeding in a suit for declaratory reliefs where a Defendant defaults in taking a step, discusses some judicial decisions in this regard, explore the options available to suc...
Frederick Gurah Sampson

Opinion
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 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
In this paper the author delves among others, into various cases and examines how a person can acquire locus standi to fall into the rule in Lamptey v Hammond.
Derick Adu-Gyamfi, Esq.

Opinion
The article examines whether a sentence imposed in absentia begins from the date it is pronounced or from when the convicted person is brought into custody. Using the Sedina Tamakloe-Attionu case, the author argues that a purposive reading...
Frederick Gurah Sampson

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
The article critiques the High Court's refusal to grant a mandamus order compelling the President of Ghana to act on the Human Sexual Rights and Family Values Bill, despite its passage in Parliament. The court's decision is argued to be pre...
Nii Kpakpo Samoa Addo ESQ.

Opinion
The article provides a practical guide to applications for Letters of Administration in Ghana, covering the lawyer’s duties in investigating the deceased’s family, assets, liabilities and entitlement to administer the estate. It also explai...
HH Malcolm Bedzrah

Opinion
The article examines the controversy over substantive criminal trials continuing during Ghana’s legal vacation, particularly where defence lawyers have indicated that they are unavailable. It argues that although the Chief Justice has autho...
Frederick Gurah Sampson

Opinion
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