Assessing The Independence of The Independent Tax Appeals Board of Ghana

In this article, the authors assess the independence or otherwise of the newly established Independent Tax Appeals Board of Ghana using four markers of judicial independence which underlie the judicial system envisaged by the 1992 Constitution of Ghana.
The authors conclude that Ghana’s Independent Tax Appeals Board does not satisfy all the elements of judicial independence that would make it truly independent and thus we recommend that Parliament should review the design of the Independent Tax Appeals Board to strengthen its independence.