VAT Design, Business Cash Flow and Consumer Prices in Ghana

Examines Ghana’s VAT design through input-tax recovery, refund timing, business liquidity, consumer prices and household burdens. Using the January 2026 framework, historical evidence and conditional scenarios, it separates invoice rules from cash-flow effects and explains what is needed to measure price pass-through and distributional outcomes.

136 pages · 3.05 MB · English

About this report

Author: Dr. Felix Larry Essilfie
Publisher: Institute of Development and Economic Research (IDER)
Publication date: 27 September 2026
Evidence cut-off: 2026-09-27
Reference period: January 2026 VAT framework; historical source dates retained.
Series: IDER’s Ghana Macroeconomic Policy and Business Intelligence Briefings

What the report covers

The January 2026 framework, input-credit eligibility and registration rules.
Consumer prices, unit margins, credit balances, refund timing and financing costs.
Household distribution, historical empirical evidence and requirements for causal evaluation.

Read the evidence in context

Statutory calculations and scenarios do not establish Ghana’s realised price pass-through or current refund delays. The report is not transaction-specific tax advice.

The report’s original source definitions, assumptions and limitations govern its interpretation. References to other institutions do not imply their endorsement.

Discuss the implications

Contact IDER to discuss how the research relates to your organisation’s policy, investment or operational questions. Please identify the report and page numbers relevant to your enquiry.

Ask about this publication