Taxation Law

Notes

Cases
Resources
Introduction to the Law of Taxation in Ghana

This note will briefly discuss the meaning of a tax, its characteristics, why taxes are imposed, and the sources of tax law in Ghana.

Interpretation of Tax Statutes

This note will discuss the rules that govern the interpretation of statutes by which taxes are imposed and why there is a need to have such rules.

Introduction to Income Tax in Ghana

This note will introduce income as one of the tax bases by providing various conceptions of what constitutes income, among other

Imposition of Income Tax in Ghana

This note will examine the statutory imposition of income tax on individuals and businesses in Ghana

Taxable Income in Ghana: Income from Business (Trade)

This note will discuss the meaning of income from business and the imposition of tax on such income.

Taxation of Income from Illegal Trade

Income tax is imposed on income from business. Business includes trading. Would income tax be imposed on the income gained from illegal trading?

Taxable Income in Ghana: Income from Business (Profession)

This note will discuss the meaning of profession as a form of business (per the definition in Section 133(a)(i) of Act 896), with its gains and profits being subject to taxation.

Taxable Income in Ghana: Income from Employment

This note will discuss the meaning of income from employment and the imposition of tax on such income in Ghana

Taxable Income in Ghana: Income from Investment

This note will discuss the meaning of income from investment and the imposition of tax on such income.

Introduction to the Ascertainment of Income in Ghana

In this note, we will discuss how to ascertain the income that is eventually subject to tax. We do this by discussing the distinction between income and capital items and the various deductions that are allowed under Act 896.