Operating in bustling marketplaces across the country enterprising women are often responsible for the distribution of essential goods and services, thereby serving as a vital link between producers and consumers. However, their pivotal role in the economy is accompanied by a set of distinct challenges, with tax-related issues prominently figuring among them. This sector, despite its economic significance, is often characterized by irregular income flows, limited access to financial services, and a lack of formal documentation. As a result, market women encounter unique major challenges when it comes to taxation. This chapter provides a general overview of the intersection of gender and local market taxation systems in low-income countries. The subsequent sections will provide an overview of the Ghanaian tax system and discuss the importance of gender and local market taxation in Ghana. Next the chapter includes a case study, which uses in-depth interviews to assess the impact of marketplace taxation on market women operators. Based on the findings of the case study, the chapter makes recommendations for changes to Ghanaian tax policy and procedures.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Taxation Challenges Market Women Face: Current Policies and Recommendations

  • Emmanuel Owusu,
  • Stacie Krupp

摘要

Operating in bustling marketplaces across the country enterprising women are often responsible for the distribution of essential goods and services, thereby serving as a vital link between producers and consumers. However, their pivotal role in the economy is accompanied by a set of distinct challenges, with tax-related issues prominently figuring among them. This sector, despite its economic significance, is often characterized by irregular income flows, limited access to financial services, and a lack of formal documentation. As a result, market women encounter unique major challenges when it comes to taxation. This chapter provides a general overview of the intersection of gender and local market taxation systems in low-income countries. The subsequent sections will provide an overview of the Ghanaian tax system and discuss the importance of gender and local market taxation in Ghana. Next the chapter includes a case study, which uses in-depth interviews to assess the impact of marketplace taxation on market women operators. Based on the findings of the case study, the chapter makes recommendations for changes to Ghanaian tax policy and procedures.