LE REGIONI DEL RITORNO Il Ghana E Gli Afroamericani Tra Progetti, Immaginario E Realtà

Total Page:16

File Type:pdf, Size:1020Kb

LE REGIONI DEL RITORNO Il Ghana E Gli Afroamericani Tra Progetti, Immaginario E Realtà UNIVERSITA’ DEGLI STUDI DI MILANO -BICOCCA DIPARTIMENTO DI SCIENZE UMANE PER LA FORMAZIONE “RICCARDO MASSA” ANNO ACCADEMICO 2010/2011 LE REGIONI DEL RITORNO Il Ghana e gli afroamericani tra progetti, immaginario e realtà Candidata Supervisore Gaia Delpino Prof.ssa Alice Bellagamba Coordinatore del dottorato Prof.re Ugo Fabietti DOTTORATO DI RICERCA IN ANTROPOLOGIA DELLA CONTEMPORANEITÀ: ETNOGRAFIA DELLE DIVERSITÀ E DELLE CONVERGENZE CULTURALI XXII CICLO Indice INTRODUZIONE pag.7 NOTA GRAFICA pag.21 RINGRAZIAMENTI pag.22 CAPITOLO I Tratte, diaspore e ritorni I.1 Premessa pag.25 I.2 La tratta atlantica pag.28 I.3 Il commercio di schiavi all’interno dell’Africa pag.33 I.4 Conseguenze della tratta atlantica nel Golfo di Guinea: l’esempio akan pag.40 I.5 Diaspore pag.44 I.5.a Il dibattito sulle diaspore: il contributo di E.W. Blyden, W.E.B. Du Bois e M.A. Garvey pag.44 I.5.b Il concetto di diaspora negli anni Novanta pag.48 I.5.c Il recente dibattito sulle diaspore africane pag.52 I.6 Ritorni pag.55 I.6.a Movimenti di ritorno pag.56 I.6.b Primi ritorni in Africa occidentale: Sierra Leone e Liberia pag.61 I.6.c Primi ritorni in Ghana pag.64 I.6.d Politiche pro-ritorno nel Ghana contemporaneo pag.70 CAPITOLO II Luoghi del ritorno, luoghi di ricerca II.1 Premessa pag.75 II.2 Accra pag.79 II.3 Central Region pag.90 II.3.a I castelli di Cape Coast e di Elmina pag.91 II.3.b Assin Manso e gli afroamericani di Iture pag.94 II.4 L’ Ahanta pag.98 II.4.a L’Ahanta West District e il turismo delle origini pag.111 II.5 Dixcove pag.112 II.6 Prince’s Town pag.120 CAPITOLO III Il ritorno programmato: Accra III.1 Nuova attenzione e nuove politiche per la diaspora pag.129 III.2 Il Joseph Project - Akwaaba Anyemi pag.132 III.3 Retroscena di un progetto: studi di mercato, capi e ritornati pag.139 III.4 Iniziative per “Giuseppe” pag.145 III.5 Difficoltà dei ritorni/difficoltà di un progetto pag.151 III.5.a The “true Joseph” : inviti, ritorni e desiderio di cittadinanza pag.154 III.5.b Questioni di dignità pag.160 CAPITOLO IV Il ritorno immaginato: Dixcove IV.1 Premessa pag.165 IV.2 “Ritorni vicini ”, visite, “ritorni lontani ” pag.167 IV.3 Daniel Brem Wilson: paradigma di un ritorno lontano pag.169 IV.4 Immaginari sui ritorni afroamericani pag.179 IV.5 Adozioni o ritorni? Possibili status dei “ritornati” pag.187 IV.6 Sank fa : il differente rapporto con la storia pag.194 CAPITOLO V Il ritorno avvenuto: Prince’s Town V.1 Gross Friedrichsburg: suggestioni di un nome pag.201 V.2 Cronaca di un ritorno pag.204 V.3 Protagonisti, attori e dispute intorno ad un ritorno pag.213 V.4 I tre vertici di un ritorno pag.222 V.5 Parenti ritrovati: percezioni e aspettative di un ritorno pag.225 V.6 Parentela e DNA pag.229 CAPITOLO VI I ritorni: proposte di lettura spaziale VI.1 Premessa pag.241 VI.2 La categoria spazio e il dibattito antropologico contemporaneo pag.243 VI.3 L’analisi spaziale e la storiografia africanistica: regioni, nodi e reti dei ritorni pag.250 VI.4 Per un’analisi spaziale tra Accra, Dixcove e Prince’s Town pag.257 VI.4.a. I nodi dei ritorni pag.258 VI.4.b Tre reti dei ritorni pag.260 VI.5 Politicità e storicità dei ritorni contemporanei pag.268 CONCLUSIONI pag.275 APPENDICE pag.279 CARTE GEOGRAFICHE pag.297 BIBLIOGRAFIA pag.299 INDICE DELLE ILLUSTRAZIONI pag.343 6 Introduzione In epoca contemporanea è stato George Shepperson (1968) ad accostare per primo a una dimensione diasporica l’esperienza degli africani che furono trasportati come schiavi nel Nuovo Mondo e dei loro discendenti. La definizione dello storico africanista si rifaceva a quella tradizione di pensiero propria dei movimenti del Panafricansimo e del Sionismo nero, elaborata tra la fine dell’Ottocento e la prima metà del Novecento da intellettuali e attivisti di origine africana e anglofoni (studiosi come Edward Wilmot Blyden, William Edward Burghardt Du Bois e Marcus Aurelius Garvey). Il parallelismo tra la storia afroamericana e quella veterotestamentaria del popolo d’Israele, che ha connotato così fortemente il concetto di diaspora (Safran 1991), è tornato a suscitare accesi dibattiti tra gli studiosi delle discipline. Le discussioni hanno riguardato il significato del termine diaspora ( inter alia Clifford 1994 e 1997; Tölölyan 1996; Cohen 1997; Basu 2005) ma anche la sua politicità (Hall 1993; Patterson e Kelley 2000) e la necessità di declinarlo al plurale quando applicato al continente africano, che ha conosciuto tanti tipi di diaspore non sempre dirette verso le Americhe (basti pensare alle tratte schiavistiche verso il Mediterraneo e il Medio Oriente o a quelle interne) e che tuttora è teatro di migrazioni forzose (inter alia Akyeampong 2000; Larson 2008; Zeleza 2010). In questo lavoro si parlerà di questi argomenti ed anche del commercio atlantico di schiavi. Oggetto della ricerca sono, in senso stretto, le dinamiche suscitate in Ghana dai ritorni dei discendenti di coloro che la tratta negriera dislocò sull’altra sponda dell’Atlantico. Questo paese dell’Africa occidentale infatti è oggi al centro di movimenti di ritorno che possono assumere la forma di viaggi temporanei o di trasferimenti permanenti. Nella letteratura di lingua inglese queste due tipologie di ritorni sono definite con i termini di Roots Tourism o di Homecoming (inter alia Ebron 1999; Markowitz e Stefansson 2004; Coles e Timothy 2004; Basu 2007; Bellagamba 2009a; Benton e Shabazz 2009), traducibili con le espressioni turismo o viaggi delle origini o, più 7 semplicemente, ritorni . Quest’ultima parola non deve essere tuttavia considerata in senso letterale, ma in modo metaforico perché caratteristica delle retoriche ampiamente diffuse sia tra i ghanesi che tra gli afrodiasporici coinvolti in questo fenomeno, i quali parlano spesso di radici, di parentela, di comuni eredità e di una rinascita culturale e psicologica legata ai ritorni. I protagonisti di questi movimenti sono neri, provenienti soprattutto dal Nord America e dai Caraibi anglofoni, che rivendicano le proprie origini africane e la necessità di conoscerle nella convinzione che, come scriveva lo stesso Shepperson (1968: 163), « coloro che sono male informati sul proprio passato o lo rifiutano o si vergognano di esso, non possono marciare con alcuna confidenza al di fuori del presente, nel futuro (…)». Questi individui rappresentano una delle molteplici correnti di pensiero nell’estrema eterogeneità che caratterizza la popolazione nera dell’America centro -settentrionale circa la memoria della tratta schiavistica e l’idea di un ritorno in Africa. Si tratta tuttavia di una visione o di un progetto che fin dall’Ottocent o ha dato vita con modalità ed esiti differenti a forme di ritorno nel continente africano ( inter alia Ginzburg Migliorino 1994; Calchi Novati e Valsecchi 2005). L’Africa ha un ruolo centrale nelle dottrine panafricaniste e per quanti aderiscono ad esse. Sempre Shepperson sottolineava al riguardo che lo studio della diaspora africana deve essere posto in stretta relazione con il continente nero, non solo quello del passato ma anche quello contemporaneo. La presente ricerca ha fatto proprio questo suggerime nto: riguarda un paese dell’Africa contemporanea, il Ghana, e il suo rapporto con i discendenti dell’antica diaspora generata dalla tratta negriera. Il fenomeno dei ritorni o dei viaggi delle origini è stato analizzato essenzialmente da un punto di vista africano, considerando le politiche che il Ghana a partire dagli anni Novanta del XX secolo ha sviluppato per incrementare questi movimenti e dalle dinamiche che l’ Homecoming ha suscitato e suscita nel paese sia a livello delle aspettative e dell’immaginari o, sia a quello dei fenomeni innescati nei luoghi dove i ritorni sono realmente avvenuti. 8 L’interesse per il turismo delle origini è nato in seguito alla ricerca che ho svolto nel 2005 per la tesi di laurea magistrale riguardante la percezione che tre com unità costiere dell’Ahanta West District del Ghana – Butre, Dixcove e Prince’s Town – avevano dei forti costruiti sul loro territorio dagli europei nel XVII secolo. In queste località gli edifici erano solo marginalmente accostati alla memoria della tratta negriera atlantica e i miei interlocutori non sembravano manifestare particolari emozioni al riguardo. Questi atteggiamenti erano fortemente differenti rispetto a quanto riferito nelle analisi di studiosi che avevano considerato le percezioni e le sensazioni provate da turisti afroamericani in visita in altri luoghi del paese coinvolti nei traffici schiavistici, in particolare nei castelli di Elmina e di Cape Coast nella Central Region. Sul tema della memoria, del patrimonio monumentale e del turismo delle origini in Ghana negli ultimi decenni sono state condotte infatti ricerche stimolanti che si sono dedicate soprattutto ai turisti e ai ritornati afroamericani riflettendo principalmente sulle retoriche e sulle esigenze identitarie dei visitatori delle origini ( inter alia Bruner 1996 e 2005; Singleton 1999; Finley 2001 e 2004; Osei Tutu 2002, 2004 e 2007; Reed 2004; MacGonagle 2006), con un approccio a volte anche autobiografico ( inter alia Hartman 2002; Richards 2005). Un minor numero di studi si è interessato poi alle prospettive ghanesi sui ritorni rivolgendo la propria attenzione soprattutto ai contrasti, alle contraddizioni e alle diversità di vedute tra progetti governativi o le comunità toccate dal fenomeno e i desideri e le intenzioni degli afroamericani in visita o trasferitisi in Ghana. Jennifer Hasty (2003a), Susan Benson (2004) e Katharina Schramm (2008) si sono occupate ad esempio dei differenti significati attribuiti da ghanesi e da turisti delle origini ad eventi pubblici connessi con la memori a della schiavitù come l’ Emancipation Day , lo Slave Route Project e il Pan-African Historical Theatre Festival .
Recommended publications
  • Phd. (PAINTING & SCULPTURE)
    ASANTE FOLKLORE AND KUMASI KIOSK ARCHITECTURE: A VISUAL EXPLORATION OF HYBRIDITY AND MYTHOGRAPHY BY ELIAS TIGER OPPONG BFA (HONS.) A THESIS SUBMITTED TO THE DEPARTMENT OF PAINTING AND SCULPTURE, KWAME NKRUMAH UNIVERSITY OF SCIENCE AND TECHNOLOGY IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF PhD. (PAINTING & SCULPTURE) FACULTY OF ART, COLLEGE OF ART AND SOCIAL SCIENCES FEBRUARY, 2009 DECLARATION I hereby declare that this project report is an account on my project topic, solely done by me under the guidance of my supervisors, Dr. Prof. R.T. Ackam and Dr. E.C. Nyarkoh, Faculty of Art, KNUST, Kumasi. It has not been presented partially or wholly to any other university or institution for the award of any degree. Signature of Candidate Elias Tiger Oppong Date: Signature of Supervisor Dr. Prof. R. T. Ackam Date: Head of Department Mr. K. B. Kissiedu ABSTRACT This studio-based research improvises on the architectonics of Kumasi kiosks. I present the ensuing body of artefacts as a working prototype which joins on-going cultural conversations on hybridity in contemporary art. The typical Kumasi kiosk is referenced as a site for negotiation of boundaries in its design, setting and function, but I have also made allusions to suggestions of hybridity and boundary negotiation in the polyvalent structure of Asante myth and folklore. I made a close study of three hundred kiosks located in the urban quarters of Kumasi. I also engaged such thinkers on hybrid spaces as Homi Bhabha , Jacques Derrida, Michael Foucault, Stuart Hall, Paul Gilroy, etc, to discourse on Asante mythology. I laid emphasis on the myth of ɔhyeεni (ɔhene-king), a patriarchal figure who negotiates boundaries, Asante and Akan filial kinship narrative from Asante history.
    [Show full text]
  • University of Cape Coast the Development Of
    UNIVERSITY OF CAPE COAST THE DEVELOPMENT OF ARCHITECTURE IN KUMASE, 1874-1960. BY TONY YEBOAH Thesis submitted to the Department of History, of the College of Humanities and Legal Studies, University of Cape Coast in partial fulfilment of the requirements for the award of Master of Philosophy degree in History. MARCH 2017 Digitized by UCC, Library DECLARATION Candidate’s Declaration I hereby declare that this study is the result of my own original research and that no part of it has been presented for another degree in this University or elsewhere. Signature……………………… Date…………………... Candidate’s Name: Tony Yeboah Supervisors’ Declaration We hereby declare that the preparation and presentation of the thesis were supervised in accordance with the guidelines on supervision of thesis laid down by the University of Cape Coast Signature:………………………….Date:…………………... Principal Supervisor’s Name: Prof. De-Valera N.Y.M. Botchway Co-Supervisor’s Name: Dr. Collins AdjeiMensah Signature:…………………………..Date:……………………. ii Digitized by UCC, Library ABSTRACT This thesis examines the development of architecture in Kumase from 1874 to 1960. In other words, the study focuses on the rebuilding of the built environment of Kumase from 1874 to 1960. Using qualitative evaluation of archival documents, interviews with Asante chiefs, owners of houses, heads of families, trustees of households etc., and some secondary sources of historical information, this work discusses the traditional architecture of Kumase and, how the British colonial government and its agents joined forces with the Asante political authorities and the entire citizenry to architecturally reconstruct the city. The collaboration between the local people and the Europeans produced striking alterations within the built space of Kumase.
    [Show full text]
  • Ghana Immigration Service Legal Handbook
    Ghana Immigration Service Legal Handbook August 2016 Project Funded by the European Union Table of Contents FOREWORD .................................................................................................. 3 ACKNOWLEDGEMENTS ............................................................................ 5 INTRODUCTION .......................................................................................... 6 PART 1: IMMIGRATION RELATED LAWS .............................................. 8 1992 CONSTITUTION OF THE REPUBLIC OF GHANA ................. 9 L.I. 856 ALIENS (REGISTRATION) REGULATIONS, 1974 .......... 23 CITIZENSHIP ACT, 2000 (ACT 591) ................................................ 34 CITIZENSHIP REGULATIONS, 2001 (LI 1690) .............................. 47 IMMIGRATION ACT, 2000 (ACT 573) ............................................ 53 IMMIGRATION REGULATIONS, 2001 (LI 1691) ........................... 89 IMMIGRATION SERVICE ACT, 2016 ........................................... 102 PART 2: SECURITY RELATED LAWS .................................................. 138 ANTI-TERRORISM ACT, 2008 (ACT 762)..................................... 138 ANTI-TERRORISM REGULATIONS, 2012 (LI 2181) ................... 170 CRIMINAL AND OTHER OFFENCES (PROCEDURE) ACT, 1960 (ACT 30) ............................................................................................ 205 SECURITY AND INTELLIGENCE AGENCIES ACT, 1996 (ACT 526) .................................................................................................... 223 PART
    [Show full text]
  • 763690Cas0ghan000public0
    Document of The World Bank FOR OFFICIAL USE ONLY Public Disclosure Authorized Report No. 76369-GH INTERNATIONAL DEVELOPMENT ASSOCIATION INTERNATIONAL FINANCE CORPORATION MULTILATERAL INVESTMENT GUARANTEE AGENCY Public Disclosure Authorized COUNTRY PARTNERSHIP STRATEGY FOR THE REPUBLIC OF GHANA FOR THE PERIOD FY13-FY16 August 20, 2013 Public Disclosure Authorized Ghana Country Management Unit Africa Region International Finance Corporation - Sub-Saharan Africa Ghana Regional Office Public Disclosure Authorized Multilateral Investment Guarantee Agency This document has a restricted distribution and may be used by recipients only in the performance of their official Duties. Its contents may not otherwise be disclosed without World Bank authorization. The date of the last Country Assistance Strategy Progress Report was March 1st, 2010 CURRENCY EQUIVALENTS (as of July 1st, 2013) US$1.00 = New Ghana Cedi 2.03 FISCAL YEAR January 1st – December 31st ABBREVIATIONS AND ACRONYMS AAA Analytical and Advisory FCPF Forest Carbon Partnership Activities Facility ALTTFP Abidjan Lagos Transport and FDI Foreign Direct Investment Trade Facilitation Project FIP Forest Investment Plan BoG Bank of Ghana FSAP Financial Sector Assessment BOP Balance of Payments Program CAS Country Assistance Strategy FY Financial Year CASCR CAS Completion Report GAMA Greater Accra Metropolitan CASPR CAS Progress Report Area Sanitation and Water CMU Country Management Unit Project COCOBOD Ghana Cocoa Board GCAP Ghana Commercial Agriculture CPS Country Partnership Strategy Project
    [Show full text]
  • The International Journal of Humanities & Social Studies
    THE INTERNATIONAL JOURNAL OF HUMANITIES & SOCIAL STUDIES ISSN 2321 - 9203 www.theijhss.com THE INTERNATIONAL JOURNAL OF HUMANITIES & SOCIAL STUDIES Trend in Revenue Performance before and After Integration of Ghana Revenue Authority (GRA): The Case of Wa Municipality, Ghana Mariama Suleman Student, School of Business, University for Development Studies, Ghana Abstract: This paper examined the integration of Internal Revenue service, Value Added Tax Service and Custom Excise and Preventive Service into Ghana Revenue Authority and its impact on revenue Mobilization in the Wa municipality. Using a cross sectional study, both secondary and primary data were sourced for this survey. The primary data was gathered through structured questionnaires from 30staff of Ghana Revenue Authority, Wa office. Whereas the secondary data was sourced from the archives of Ghana revenue authority from 2007 to 2014 (the periods before and after the integration). This paper found that the integration of Internal Revenue Service, Value Added Tax Service and Customs Excise and Preventive Service into Ghana Revenue Authority has have significant impacts on revenue mobilization in the Wa Municipality. Such that, the authority has seen considerable increases in the revenue mobilization since the integration. Keywords: Revenue performance, tax reforms, revenue mobilization, Ghana revenue authority 1. Background to the Study As part of the tax administration reforms in Ghana, the Ghana Revenue Authority (GRA) was established to ensure the efficient and effective administration of taxes by providing a holistic approach to tax and customs administration and among other things reduce administrative and tax compliance costs (Armah-Attoh & Awal, 2013; Bekoe, Danquah & Senahey, 2016). An efficient and effective revenue collection system is an important tool for local and national governments towards ensuring the success of revenue mobilization to meet developmental projects and economic objectives (Fjeldstad and Heggstad, 2012; Bird 2010; Martinez-Vázques and Smoke 2010).
    [Show full text]
  • By Simon Pyne
    Implications for the use of indigenous arts in the therapeutic practices of traditional priests and priestesses of Asante Ghana. By Simon Pyne Kwame Nkrumah University of Science and Technology JUNE, 2009 IMPLICATIONS FOR THE USE OF INDIGENOUS ARTS IN THE THERAPEUTIC PRACTICES OF TRADITIONAL PRIESTS AND PRIESTESSES OF ASANTE GHANA i By SIMON PYNE BA (Hons) Art, MA Art Ed Dissertation submitted to the School of Graduate Studies, Kwame Nkrumah University of Science and Technology, in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Art Education on June, 2009. Faculty of Fine Art, College of Art and Social Sciences JUNE, 2009 © 2009, Department of General Art Studies ii DECLARATION I hereby declare that this submission is my own work towards the PhD and that, to the best of my knowledge, it contains no material previously published by another person nor material which has been accepted for the award of any other degree of the University, except where due acknowledgement has been made in the text. SIMON PYNE 20039933 …………………. .................................. Student‟s Name & ID Signature Date Certified by: DR. E. C. NYARKOH ............................................. ………………… Supervisor‟s Name Signature Date Certified by: DR. S.K. AMENUKE ............................................. ………………… Supervisor‟s Name Signature Date Certified by: DR. J. ADU AGYEM ........................................................ ........................ Head of Department‟s Name Signature Da iii ABSTRACT The research is conducted to ascertain the implications for the use of indigenous arts as traditional priests and priestesses of Asante of Ghana perform their traditional therapeutic functions. This research therefore aims at finding the therapeutic significance of Asante indigenous arts with regards to their diagnostic, preventive, protective and curative implications in the therapeutic practices of traditional priests and priestesses of Asante of Ghana, and subsequent projection of this unique cultural heritage.
    [Show full text]
  • Regulatory Bodies
    Newsletter Edition 6 | September 2019 INTEGRATED LEGAL CONSULTANTS FOREIGN INVESTORS- REGULATORY BODIES 1 Editor’s Note Integrated Legal Consultants (ILC) was founded in April 2007, in Accra, Ghana, to offer dedicated and innovative corporate legal services while ensuring that the Ghanaian and West African business community and our network of international clients benefit from the highest quality of corporate and commercial legal services that the Practice provides. As part of this vision, our Practice has introduced the publication of newsletters on legal and economic issues that would be of interest to its clients and equally affect their transactions. This is our sixth edition. Regulation of business entities is a key factor to be considered by a potential investor in Ghana. It is important that they are aware of the four (4) main regulatory bodies that guide the activities of companies in Ghana to ensure they remain complaint. In this issue, we have highlighted the four (4) main regulatory bodies that foreign investors should be mindful of while doing or intending to carry on business in Ghana. The issue also highlights the registration requirements and some of the documents required for registering with each of these regulatory bodies in Ghana. We hope you find it informative and educative. Your feedback is welcome. Esohe Olajide Editor Olusola Ogundimu Editor-In-Chief 2 INTEGRATED LEGAL CONSULTANTS FOUR MAIN REGULATORY BODIES A FOREIGN • Availability of proposed Business Name INVESTOR WISHING TO SET UP IN GHANA NEED KNOW • Capital Requirement • Directorship and secretary Doing business globally can be challenging, especially for • Auditors foreign investors who are strangers to the navigations of the • Shareholders business terrain of a new jurisdiction.
    [Show full text]
  • ISAAC AMO.Pdf
    KWAME NKRUMAH UNIVERSITY OF SCIENCE AND TECHNOLOGY, KUMASI PHOTOGRAPHY: AN IMPERATIVE TOOL IN PROMOTING TOURISM IN THE ASHANTI REGION by ISAAC AMO (BA Communication Design) A thesis submitted to the Department of Communication Design, Kwame Nkrumah University of Science and Technology, Kumasi, in partial fulfillment of the requirements for the degree of MASTER OF COMMUNICATION DESIGN November, 2014 1 DECLARATION I hereby declare that this submission is my own work toward the award of Master of Communication Design and that, to the best of my knowledge it contains no materials previously published by another researcher nor material which has been accepted for the award of any degree of the University, except where due acknowledgements have been made in the text. Isaac Amo (PG5489011) ………………….. ……………… (Student) ID Signature Date Certified by Mr. K. G. deGraft Johnson ………………….. ……………… (Supervisor) Signature Date Certified by Dr. Eric Francis Eshun ………………….. ……………… (Head of Department) Signature Date 2 ABSTRACT Promotion of the tourism industry through photography in the Ashanti Region is necessary. Much effort is also needed with regard to the enhancement and participation of tourists in the growth of the industry. If customers do not know what products and services one offers then the business of these artisans producing those products and services would not survive in today‟s technological world. As a way of providing a solution to these drawbacks, effective mode of communication needs to be adopted to ensure that the business generates the needed sales and profit and this can be achieved by developing the appropriate promotional materials. Branding is used to communicate with customers with respect to product offerings.
    [Show full text]
  • Tax Reform Study in Ghana's Tax System
    TAX REFORM STUDY IN GHANA’S TAX SYSTEM GEORGE K. ADEYIGA AUGUST, 2013 1 Content page 1.0. Introduction 1.1. Background. ……………………………………………………………………................ 1 1.2. Context: Mobilising Enough Domestic (Tax) Revenue……………………………… 2 2.0. OBJECTIVES OF TAX REFORM AND PROGRESSIVE TAXATION PRACTICES TO ACCELERATE ECONOMIC GROWTH IN AFRICA 2.1. Objectives of tax reform. ……………………………………………………………... 4 2.1.1. Economic Growth / Development. …………………………………………………….. 4 2.1.2. Tax Policy and Growth ………………………………………………………………… 4 2.1.2.1. Greater use of Resources ………………………………………………………………. 4 2.1.2.2. Needed Rate of Capital Formation. …………………………………………………… 5 2.1.2.3. Public Sector Investment ………………………………………………………………. 5 2.1.2.4. Compatible Revenue Structure. ………………………………………………………... 6 2.1.3. Maintenance of Economic Stability. …………………………………………………... 7 2.1.3.1. Internal Stability. ……………………………………………………………………….. 7 2.1.3.2. External Stability.………………………………………………………………………… 9 2.1.4. Distribution of Income. ………………………………………………………………….. 10 2.1.4.1. Location Distribution. …………………………………………………………………… 11 2.2. Tax Reform and the African Economies …………………………………………......... 11 2.2.1. African Countries per Capita Constraints …………………………………………… 11 2.2.2. Brighter Future Prospects for Growth…………………………………………………. 13 2.2.3. Influences on Economic Growth ……………………………………………………….. 14 2.2.4. Common Problems with African Tax Systems………………………………………… 16 2.2.4.1. The Heavy Tax Burden…………………………………………………………………. 16 2.2.4.2. The GDP Indicator……………………………………………………………………… 17 2.2.4.3. Excessive High Tax Rates………………………………………………………………. 18 2.2.4.4. Revenue Structure………………………………………………………………………. 21 2.4.4.5. Administrative Problems……………………………………………………………….. 21 3.0 TAX REFORM IN GHANA 3.1. Colonial Rule Independence and Economic Decline……………………………………….. 23 3.1.1 Colonial Foundation (1920s to Independence)………………………………………………23 2 3.1.1.1 Incipient Colonial Taxation ………………………………………………………………….24 3.1.1 Independent Ghana (1957 – 1966 ……………………………………………………….
    [Show full text]
  • Country of Origin Information Key Documents Ghana August 2008
    COUNTRY OF ORIGIN INFORMATION KEY DOCUMENTS GHANA 27 AUGUST 2008 UK Border Agency COUNTRY OF ORIGIN INFORMATION SERVICE GHANA 27 AUGUST 2008 Contents Page 1. PREFACE .............................................................................................. 3 2. BACKGROUND INFORMATION ABOUT GHANA.......................................... 5 Geography .................................................................................... 5 Recent history .............................................................................. 6 Recent events and political developments................................ 7 Economy ....................................................................................... 8 Human rights ................................................................................ 9 Women………………………………………………………………….10 Prison conditions for women ................................................. 11 Female Genital Mutilation (FGM) .......................................... 11 Forced marriage.................................................................... 11 Domestic violence ................................................................. 12 Trafficking ..................................................................................... 12 Lesbian, gay, bisexual and transgender persons ..................... 13 3. INDEX TO KEY SOURCE DOCUMENTS ..................................................... 14 Key facts and geography............................................................. 14 Map ...............................................................................................
    [Show full text]
  • Tax Culture: Perspectives from an African State
    Law Review ISSN 2313-4747 (Print); ISSN 2313-4755 (Online) Tax Culture: Perspectives from an African State Raymond A. Atuguba Dean and Associate Professor, School of Law, University of Ghana, GHANA E-mail for correspondence: [email protected] *E-mail for correspondence: [email protected] Received: Jun 12, 2017; Accepted: Jun 27, 2017; Published: Feb 20, 2017 ABSTRACT Universally, Tax Culture is not a very common topic but it is critical to administrative governance and economic development. This article argues that the Tax Culture of any milieu is an assemblage of various indices and criteria. These include: the history of taxation; tax laws; tax information; tax education; tax revenue mobilisation; tax system transparency; tax delinquency; tax dispute resolution; and taxpayer satisfaction. The article sheds light on these instrumental wheels of the Tax Culture of Ghana by providing the research results of field surveys conducted a decade and a half ago. Though dated, any observer of the Tax Culture of Ghana, and indeed of much of Africa and the Global South, will realise that little has since changed. In some instances, the article provides more up-to-date evidence beyond the 2005 data. The article goes beyond an assessment of the Tax Culture of Ghana and articulates recommendations for improving the same. Additionally, it attempts to interconnect issues of Taxation, Good Governance and Legal Pluralism. Although popular themes in public discourse in Africa today, these concepts are often spoken of in different thematic spheres other than taxation. The article links these themes in practical and concrete ways to taxation, cast in the light of historical institutionalism – an examination of the institutions of taxation, governance and traditional authority as they interacted through time.
    [Show full text]
  • Value Added Tax Administration in the Construction Industry in Ghana
    Value Added Tax Administration In The Construction Industry In Ghana Dadson Awunyo-Vitor Department of Agricultural Economics and Agribusiness, Kwame Nkru- mah University of Science and Technology, Ghana Address for correspondence:- [email protected] Journal of Finance and Management in Public Services. Volume 14. Number 2 Abstract The objective of the study is to assess the level of awareness of contractors and consultants within the construction industry about Value Added Tax (VAT) and challenges of its admin- istration or implementations within the industry. Data was collected from 52 contractors and 8 consultants in Brong Ahafo Region of Ghana using questionnaires. Descriptive statis- tics were used to analyse the data. The study revealed that a large proportion (75%) of the respondents were aware of the need to register and charge Value Added Tax as a result of sensitisation workshops organised by Ghana Revenue Authority in the region. The consult- ants perceive the implementation of the Value Added Tax as important in national develop- ment, however, they see the registration process as cumbersome. Contractors also had a good perception about Value Added Tax implementation within the construction industry but believed that they need more education about the modalities of registration and pay- ment. The study further revealed that the state lost GH¢ 8,053,407.52 ($5,033,379.70) in the 2012 fiscal year due to non-compliance with Value Added Tax by contractors and consult- ants in the region. In order to improve the implementation of Value Added Tax within the construction industry Ghana Revenue Authority must intensify education of contractors on modalities of registration and payment.
    [Show full text]