In a detailed assessment of the current tax landscape, Ankomah highlighted that the fast pace of digitalization has outstripped Ghana’s existing tax frameworks, leaving significant gaps in capturing revenue from e-commerce, digital platforms, and online services.
“Targeted reforms in the taxation of the digital economy would improve Ghana’s tax landscape,” said Ankomah. “Introducing clear rules for taxing digital transactions and non-resident digital service providers would broaden the tax base, ensuring revenue is captured from rapidly expanding digital activities. This approach would promote fairness by levelling the playing field between traditional and digital businesses, both domestic and foreign.”
Ankomah recommended two key legislative measures: establishing clear definitions and nexus rules aligned with OECD guidelines on significant economic presence, and strengthening reporting and compliance mechanisms for digital transactions, including obligations on third-party payment platforms and online marketplaces.
He added that enhanced transparency measures, the use of technology for monitoring, and international cooperation would significantly reduce tax avoidance while boosting revenue mobilisation and improving Ghana’s global credibility.
AI in Tax Administration
Commenting on emerging technologies, Ankomah noted the Ghana Revenue Authority’s (GRA) recent deployment of artificial intelligence in customs processes. The authority introduced Publican AI in March 2026 to enhance efficiency, improve revenue assurance, and curb system abuse.
While acknowledging the positive potential of AI, Ankomah observed that its broader implementation across tax administration will likely transform compliance monitoring, audit processes, and risk assessment in the coming years.
Evolving Tax Authority Approach
Ankomah described the GRA’s current approach as increasingly data-driven and enforcement-focused, with a strong emphasis on audits. However, he noted improvements in taxpayer engagement alongside initiatives to promote voluntary compliance through education and modern tools such as the electronic invoicing regime.
