Economist and cleric Rev. Dr Samuel Worlanyo Mensah has urged the government to consider redesigning and reintroducing the Electronic Transfer Levy (e-Levy), but only with clear mechanisms to ensure that revenues are channelled into identifiable development projects.
He said any attempt to revive the levy would have a better chance of gaining public acceptance if Ghanaians could clearly see where the money was going and how it was contributing to national development.
Rev. Dr Mensah, a lecturer at the Wisconsin International University College, Accra, made the call in an interview with the Ghana News Agency (GNA).
He argued that Ghana’s growing development needs, coupled with global economic uncertainties, required the country to explore sustainable domestic sources of financing rather than depend heavily on external resources.
He said the government’s “Big Push” infrastructure programme and proposed 24-Hour Economy were likely to place significant demands on public finances, making additional revenue mobilisation necessary.
“The expectations of Ghanaians are very high, and the government needs to do everything possible to generate enough revenue to meet these developmental deficits,” he said.
The e-Levy was introduced in May 2022 under the administration of former President Nana Addo Dankwa Akufo-Addo as a measure to broaden domestic revenue mobilisation and capture economic activity within the informal sector.
However, President John Dramani Mahama, after assuming office in 2025, signed legislation repealing the levy as part of the fulfilment of a campaign promise to reduce financial pressure on citizens.
Rev. Dr Mensah, who is also Executive Director of the Centre for Greater Impact Africa, said the repeal should not prevent policymakers from reassessing the concept in light of current economic conditions.
He proposed that any redesigned levy should be accompanied by stronger transparency and accountability measures, with revenue tied to specific projects that citizens could monitor.
“If the e-Levy will be used to support the Big Push programmes, it will be easy for us to track, and Ghanaians will be more comfortable than for us to roll out nice, wonderful programmes without funding,” he said.
He called for discussions among the government, Ministry of Finance and Bank of Ghana on how taxation within the growing digital economy could be structured to support development without placing an excessive burden on citizens.
According to him, Ghana’s expanding digital economy presents an opportunity for the state to mobilise additional domestic resources while adapting its tax system to changing patterns of economic activity.
He also recommended town hall meetings across the country to allow citizens to understand the rationale behind any proposed digital taxation measure and contribute to its design.
Rev. Dr Mensah acknowledged that the e-Levy had become highly controversial during its implementation and subsequent repeal, but said its potential should be reassessed based on current economic realities rather than political considerations.
He stressed that the ultimate objective should be to establish a credible domestic revenue system capable of financing Ghana’s development priorities sustainably.
He said a redesigned digital taxation framework, backed by transparency, public consultation and demonstrable results, could help mobilise resources for infrastructure and other programmes without leaving citizens uncertain about how their contributions were being used.
