Presentation by Leonard Shang-Quartey ISODECAccra

Country Recommendations

Uganda Review the tax exemption structure for more revenues for the fiscally squeezed Treasury.

Bangladesh

Salaries of foreign technicians should be reviewed and specifically defined since a large number of foreign technicians are working in Bangladesh and many companies often fraudulently misuse this measure

Exemptions of income from poultry, fisheries, livestock, horticulture, etc. Should be reconsidered as there is widespread misuse of the provision.

The tax holiday facility should replaced with the accelerated depreciation allowances or lower tax rates in earlier years and gradual increase in the later

Explore use of tax credits which generates greater revenue as compared to tax exemptions or allowances

Country

Recommendations

Ghana Free Zones should be compelled to improve transparency by researching into the cost benefits they generate

Government should resist the pressures from special interest groups for “special treatment

Government should address the culture were evasion is still regarded as a badge of honour for majority of people in Ghana

Senegal Avoidance of sacrifices made through "tax expenditures" which have no effect on the incentives to invest and create jobs

Egypt Eliminate tax evasion by non-commercial professions, through collaboration between professional unions and the tax authority

Review the law of customs exemptions as well as the customs law

Country Recommendations

Uganda Conduct research to establish the factors that have contributed to low tax, GDP ratio and the growing tax gap

Government should issue national identification to citizens

Review GPT and re-introduce it as a mass tax for supporting Local governments and propel citizens to consider their role and responsibility towards government

Nigeria Policy on Tax Identification number should be implemented

Government should create more employment avenues to widen tax base

“Government should be sincere to provide public goods and services like electricity supply, Water supply, good road networks and health institutions in Nigeria to encourage the tax payers”

Country Recommendations

Ghana Replace multi–rate sales taxes with single rate taxes with few exemptions

Eliminate most income tax credits and deductions, and progressive rate structures, in favour of a flat (or flatter) rate

Assess and collect significant penalties for lack of payment

Frequent amnesties should be avoided as they only send a signal that tax evasion will be forgiven

Egypt Introduction of the VAT to replace the sales tax system but until basic commodities have been exempted

Country Recommendations

Uganda The Revenue Authority’s should be well resourced for improved performance. Cost of collection of revenue at 2.4% is within the acceptable limits of less than 5%.

Need to invest into research to improve quality of tax policies and administration

Ghana Move towards systems of voluntary compliance and self – assessment which is partially practiced in Ghana now

Continue to replace manual systems with computerization, based on careful planning and design of the computerization systems.

Country

Recommendations

Nigeria Government should tackle corruption at all levels to avoid leakages

There should be proper checks and balances on the tax officials to curb the corrupt practices by some tax officials in Nigeria

THANK YOU!