加纳2026年政府预算着眼财政纪律和税收制度

Core Viewpoint - The Ghanaian government aims to maintain fiscal discipline and structural reforms in its 2026 budget to ensure macroeconomic stability achieved in 2025, focusing on economic transformation and job creation [1] Fiscal Strategy - The budget emphasizes a comprehensive fiscal strategy based on prudent spending, improved tax compliance, and a fair tax system [3] - The government targets a primary surplus of 1.5% of GDP and aims to maintain single-digit inflation and stable exchange rates [1][2] Revenue Generation - The finance minister attributes economic improvement to stricter spending controls and effective tax collection, with non-oil tax revenue as a percentage of GDP rising from 7.8% to 8.7% [2] - The government plans to increase non-oil revenue from an estimated 15.1% of GDP in 2025 to 15.7% in 2026 through tax reforms [3] Tax Reforms - Key tax reforms include modernizing the VAT system, reducing the VAT rate from 21.9% to 20%, and raising the VAT registration threshold from 200,000 to 750,000 cedis [3] - The government expects these reforms to save businesses and households approximately 57 billion cedis in 2026 [3] Digital Tax Management - The Ghana Revenue Authority (GRA) plans to introduce new digital tools for tax management, including electronic devices for monitoring taxable transactions and a digital platform for VAT collection on cross-border e-commerce [4] - Comprehensive reviews of the Income Tax Act, Customs Act, and Excise Tax Act will align Ghana's tax system with global best practices [4] Customs and Trade Efficiency - To address tax losses at ports, the government will deploy an AI-driven pre-arrival inspection system to detect undervalued and misclassified goods, enhancing customs revenue [5] - The government aims to streamline spending by eliminating low-value projects and reallocating funds to infrastructure, energy, agriculture, and education [5] Social Programs and Public Spending - The budget reinforces commitments to social programs such as the Livelihood Empowerment Against Poverty (LEAP) and the National Health Insurance Scheme [6] - The government will integrate the Ghana Electronic Procurement System with the Ghana Integrated Financial Management Information System to improve public spending efficiency and transparency [6]