Des avancées significatives ont été réalisées grâce à un programme international qui a vocation à améliorer l'aptitude des pays en développement à renforcer le recouvrement de leurs recettes intérieures grâce au durcissement de leurs capacités en matière de vérification fiscale.
These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.
Ghana’s entry today into the OECD Development Centre marks a significant stride in support of the country’s inclusive growth and development strategy. It also deepens the Centre’s global representativeness and institutional cooperation with pan-African arenas as it welcomes its 9th African member country.
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Keynote speech acceptance of Ghana's membership of the OECD Development Centre
La croissance de l’économie ghanéenne devrait ralentir pour la quatrième année consécutive, et ressortir à 3.9 % en 2015, sous l’effet de la grave crise énergétique, d’un endettement intérieur et extérieur intenable et d’un creusement des déséquilibres macroéconomiques et financiers.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
The charts show for each of the following countries and territories, and for the years 2009-2011: net ODA receipts, top ten donors of gross ODA, population and GNI per capita and bilateral ODA by sector.
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The study’s main conclusion is that, relative to the significant funds expended on Public Finance Management (PFM) reform over the study period, success has been largely disappointing. The most substantial progress was found in a stronger legislative base.
Le Ghana a signé la Convention sur l’assistance administrative mutuelle en matière fiscale, un accord multilatéral élaboré conjointement par l’OCDE et par le Conseil de l’Europe. Le Ghana est le deuxième pays africain après l’Afrique du Sud à signer la Convention depuis qu’elle été ouverte à la signature de tous les pays en juin 2011.
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The evaluation found varied results for the three regions invested in under the Commercial Training Activity. The evaluation showed no impact on yields or crop incomes on average across the three regions. However, northern region farmers’ annual crop income increased significantly relative to the control group, over and above any impacts recorded in the other zones.