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Cover IMF Staff Country Reports
Ghana: Selected Issues and Statistical Annex
International Monetary Fund

Food Distribution pv a 1,305 100 23. State Transport Corporation pv a 908 100 24. Omnibus Services Authority pv a 1,122 100 25. GIHOC Pharmaceuticals pv a 485 100 26. GNTC General Foods pv a 326 100 27. Volta Lake Transport pv … 344 100 28. GNTC Heavy Equipment pv a 90 100 29. GNTC Motors pv a 200 100 30. Plant Pool pv a 365 80 31. Tema Oil Refinery pv po 189 100 32. State Shipping Corporation pv PP 169 100 33

Keywords:
ISCR; CR; price; divested enterprise; holding Co; State fishing corporation; government protection; streamlined staff; State shipping corporation; Public enterprises; Oil; Financial sector; Public sector
Cover IMF Staff Country Reports
Ghana: Statistical Annex
International Monetary Fund
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Keywords:
ISCR; CR; sales tax; revenue tax; purchase tax; income tax; taxable income; gift tax; cocoa export tax; net transfer; export duty; net lending receipts; Agricultural commodities; Income and capital gains taxes; Agroindustries; Exports; Income
Cover IMF Staff Country Reports
Ghana: Selected Issues and Statistical Annex
International Monetary Fund
This Selected Issues paper and Statistical Annex examines the impact of cocoa taxation on cocoa supply in Ghana. The paper describes historical developments in cocoa production. The effects of the taxation of cocoa in Ghana are evaluated and a dynamic model of cocoa supply is estimated and used for simulations. The paper concludes that the most important factors adversely affecting the cocoa sector were government policies. Specifically, in the late 1960s and the 1970s, the effective cocoa duty rates were punitive and the cocoa sector was further hit by policies of overvalued exchange rate.
Keywords:
ISCR; CR; price; divested enterprise; sale of share; outright sale; nonfinancial enterprise; inflation equation; Inflation; Agricultural commodities; Producer prices; Monetary base; Consumer price indexes; West Africa; Africa; Global
Cover IMF Staff Country Reports
Ghana: Selected Issues
International Monetary Fund
This Selected Issues paper reviews public service reform in Ghana. The paper highlights that a range of public service reform initiatives have been undertaken in Ghana since the early 1980s. The public service in Ghana is composed of centrally managed agencies, ministries, subvented agencies, district assemblies, and state enterprises. The civil service, which covers the centrally managed agencies, ministries, and local government, accounts for only about 20 percent of total public sector employment as a result of the spin-off in the 1980s of the internal revenue, customs, education, and health services as subvented agencies.
Keywords:
ISCR; CR; Ghana; rate; bank; Ghana's competitiveness; effective tariff rate; tariff rate; SOE reform program; wage bill; import deflator; Tariffs; Agricultural commodities; Commercial banks; Nonperforming loans; Real effective exchange rates; Sub-Saharan Africa; West Africa; Africa; Europe
Cover IMF Staff Country Reports
Ghana
Statistical Annex
International Monetary Fund

192 55 913 423 Foreign financing of investment 1,200 … … … 37,923 60,813 109,841 State Shipping Corporation Revenues 7,092 10,957 5,873 3,108 7,058 9,701 3,094 Costs 7,696 7,752 6,400 3,171 7,472 6,994 4,135 Of which : wages and salaries 304 … … … 1,164 725 … Gross profit -604 3,205 -527 -63 -414 2,707 -1,041 Tax paid … … … … … … … Dividend payments … … … … … … … Subvention

Keywords:
ISCR; CR; sales tax; revenue tax; sales tax sales tax Act; taxation Act
Cover IMF Staff Country Reports
Ghana
Statistical Annex
International Monetary Fund

,200 — — — — … State Shipping Corporation Revenues 3,671 7,092 3,479 6,150 4,635 7,058 5,154 Costs 3,827 7,699 3,854 6,881 6,944 7,472 3,628 Of which: wages and salaries (296) (304) (…) (…) (…) (1,164) (1,026) Gross profit -156 -607 -375 -731 -2309 -414 1,526 Tax paid — — — — — — … Dividend payments — — — — — — … Subvention receipts — — — — — — … Net lending receipts — — — — — — … Investment 3

Keywords:
ISCR; CR; net; tax; net profit; income tax; license fee; gross investment; GDP deflator; net lending receipts
Cover IMF Staff Country Reports
Ghana: Selected Issues
International Monetary Fund

… … … … … … … Subventoin receipts 4,767 6,204 6,204 … … … … Net lending receipts … … … … … … … Investment 335 192 192 55 913 423 … Foreign financing of investment … … … 37,923 60,813 109,841 108,283 State Shipping Corporation 1/ Revenues 10,957 5,873 3,108 7,058 9,701 3,094 … Costs 7,752 6,400 3,171 7,472 6,994 4,135 … Of which : wages and salaries … … … 1,164 725 … … Gross profit 3,205 -527 -63 -414 2

Keywords:
ISCR; CR; Ghana; rate; bank; Ghana's competitiveness; effective tariff rate; income tax; sales tax; tax rate; cocoa production; rate of return; Producer prices; Income and capital gains taxes; Excises; net profit
Cover IMF Staff Country Reports
Ghana: Selected Issues and Statistical Annex
International Monetary Fund

192 45 … Foreign financing of investment 1,200 – – – – – – – – … State Shipping Corporation Revenues 7,092 10,957 5,873 3,108 7,058 5,154 Costs 7,696 7,752 6,400 3,171 7,472 3,628 Of which: wages and salaries (304) (…) (…) (…) (1,164) (1,026) Gross profit (604) 3,205 (527) (63) (414) 1,526 Tax paid – – – – – – – – – – … Dividend payments – – – – – – – – – – … Subvention receipts

Keywords:
ISCR; CR; price; divested enterprise; rate of inflation; inflation in Ghana; inflation model; Phillips curve; inflation variable; Rational expectations; Exchange rates