Skip to main content

Politics of Value-Added Tax Policy in Ghana

  • Living reference work entry
  • First Online:
Global Encyclopedia of Public Administration, Public Policy, and Governance

Synonyms

Implementation; Party politics; Public policy

Definition

Politics of public policy is when the stages of the policy cycle take a partisan line.

Introduction

Public Policy Cycle

In public policymaking process, the government is a key policy actor. Public policy goes through the policy cycle. Howlett et al. (2009) identify five stages of policy cycle, namely, agenda-setting (problem recognition), formulation (proposal of solution), decision-making (choice of solution), implementation (putting the solution into action), and evaluation (monitoring results) (Howlett et al. 2009: 3). Public policy processes involve key policy actors from public (government) and private (nongovernmental) sectors. It also involves the decisions of political and nonpolitical actors. Policy issues require high expertise, more commitment, publicity, and resources. For this reason, policy scholars indicated that governmental actors alone cannot handle public policy issues (Hill and Hupe 2009).

Every stage...

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Institutional subscriptions

References

  • Assibey-Mensah GO (1999) The value-added tax in Ghana. Public Budg Financ 19(2):76–89

    Article  Google Scholar 

  • Attafuah J (2001) The Implementation of public financial management reform program in Ghana: revenue management (VAT) and budgetary process (BPEMS). Master thesis, University of Bergen, Bergen

    Google Scholar 

  • Bery SK (1990) Economic policy reform in developing countries: the role and management of political factors. World Dev 18(8):1123–1131

    Article  Google Scholar 

  • Gocking RS (2005) The history of Ghana. Greenwood Press, Westport

    Google Scholar 

  • Hill M, Hupe P (2009) Implementing public policy, 2nd edn. Sage Publications, London

    Google Scholar 

  • Howlett M, Ramesh M, Perl A (2009) Studying public policy: policy cycles and policy subsystems. Oxford University Press, Oxford

    Google Scholar 

  • Kpessa MW (2011) The politics of public policy in Ghana: from closed circuit bureaucrats to citizenry engagement. J Dev Soc 27(1):29–56

    Google Scholar 

  • May PJ (2012) Policy design and implementation. In: Peters BG, Pierre J (eds) The SAGE handbook of public administration, 2nd edn. Sage Publications, London

    Google Scholar 

  • Osei PD (2000) Political liberalization and the implementation of value added tax in Ghana. J Mod Afr Stud 38(2):255–278

    Article  Google Scholar 

  • Republic of Ghana (1992) Constitution of the Republic of Ghana. Ghana Printing Press, Tema

    Google Scholar 

  • Republic of Ghana (2005) Constitution of the Republic of Ghana (abridged 2005). Ministry of Justice/Allshore Co, Accra

    Google Scholar 

  • Republic of Ghana Parliamentary Results (1996) Available at: http://en.wikipedia.org/wiki/Ghanaian_parliamentary_election. Accessed 6 Dec 2014

  • Terkper S (1993) The VAT challenge in sub-Saharan Africa: Ghana: a case study. International VAT monitor: a global guide to sales taxation, pp 2–11

    Google Scholar 

  • Terkper S (1999) Ghana: scope of new VAT laws. Int VAT Monit 10(1):11–15

    Google Scholar 

  • Thomas JW, Grindle MS (1990) After the decision: implementing policy reforms in developing countries. World Dev 18(8):1163–1181

    Article  Google Scholar 

  • Vancoppenolle D, Sætren H, Hupe P (2015) The politics of policy design and implementation: a comparative study of two Belgian service voucher programs. J Comp Policy Anal Res Pract 17(2):157–173

    Article  Google Scholar 

  • Winter SC (1990) Integrating implementation research. In: Palumbo DJ, Calista DJ (eds) Implementation and the policy process: opening up the black box. Greenwood Press, New York, pp 19–38

    Google Scholar 

  • Winter SC (2012) Implementation. In: Peters BG, Pierre J (eds) The SAGE handbook of public administration, 2nd edn. Sage Publications, London, pp 255–264

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Daniel Dramani Kipo-Sunyehzi .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2020 Springer Nature Switzerland AG

About this entry

Check for updates. Verify currency and authenticity via CrossMark

Cite this entry

Kipo-Sunyehzi, D.D. (2020). Politics of Value-Added Tax Policy in Ghana. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_3672-1

Download citation

  • DOI: https://doi.org/10.1007/978-3-319-31816-5_3672-1

  • Received:

  • Accepted:

  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-31816-5

  • Online ISBN: 978-3-319-31816-5

  • eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

Publish with us

Policies and ethics