Impact of the 1.5% Tax on Electronic Transactions (“e- Levy”) on Ghanaians and

Impact of the 1.5% Tax on Electronic Transactions (“e- Levy”) on Ghanaians and Coping Strategies 22 June 2022 Tang Palace Hotel, Accra, Ghana Table of Content • Motivation • Research Questions • Methodology • Findings – Demographics • Findings – Perspectives on E-Levy • Findings – Impact on Digital Financial Services • Findings – Coping Strategies • Conclusions 2 • “I contend that for a nation to. [...] Questions Will the government be able to rope in the estimated amounts? To what extent will citizen behavioural changes after the implementation and the purpose of the e-levy? 4 Research Questions Specifically, the study aims to address the following questions: • What are the perspectives of Ghanaians on the introduction of the e-levy? • What is the impact of the e-levy on the use of digital finan. [...] • Regularity of transfer and volume of transactions • Regularity of transfer and volume of transactions 14 Findings – Impact on Digital Fin. [...] ‘Practical Insights from IMANI-GIZ Reform Dialogue on Business Taxation and the Road to Ghana’s Post-COVID Economic Recovery’, IMANI Centre for Policy and Education. [...] ‘Rare Insights from IMANI-GIZ Policy Dialogue on COVID-19 and its Impact on Ghanaian Businesses”, IMANI Centre for Policy and Education.