The Value-Added Tax in Ghana

Ghana's Parliament enacted a value-added tax (VAT) in December 1994, with collection to begin on March 1, 1995. The short preparation period proved fatal for the tax. However, the nation's fiscal problems continue and the government is resolved to reintroduce the tax in 1998. This article reviews the structure of the failed tax, showing how it would have been a more effective general consumption tax than the system it would have replaced, examines the reasons for its untimely demise, and considers prospects for a successful reintroduction of the tax. Ghana's experience with the VAT can hold important lessons for countries contemplating the introduction of such a tax.     

A non-profit accountability framework

Abstract: A non-profit accountability framework is developed from the broader academic literature, both within non-profit studies and beyond. The framework includes a comprehensive set of stakeholders that non-profits need to be accountable to, as well as resources to be accountable for. These stakeholders and resources are then contrasted on a matrix. Sommaire : Un cadre d'imputabilité pour le secteur à but non lucratif est élaboréà partir de la documentation. Le cadre inclut un ensemble exhaustif de parties prenantes auxquelles le secteur à but non lucratif doit rendre des comptes, ainsi que des ressources pour lesquelles il est imputable. Ces parties prenantes et les ressources sont alors mises en contraste sur un tableau.