Seth Terkper explains the challenges he faced as the coordinator of the Value Added Tax project in Ghana. His role was to replace already existing service taxes with the VAT. He discusses how Ghana received help from the Crown Agents of the U.K. and the Harvard Institute for International Development. He describes the negotiations and compromises among Parliament, the business community and civil society. When the VAT was introduced in 1993-1994, he explains, the project failed due to an apparent lack of sensitivity toward public concerns. He emphasizes that a greater emphasis was placed on mass public education when the VAT was introduced a second time. In addition, he explains how business people were educated, with the aim of reducing resistance to the VAT project, and he discusses the establishment of a training department to ensure the efficient collection of the new tax.
At the time of this interview, Seth Terkper was the coordinator of the Value Added Tax project in Ghana. He later became the deputy commissioner when the project became the Value Added Tax Service. He worked with the National Revenue Secretariat as a qualified accountant. He published a series of articles on Ghanaian tax policy and administration in Tax Notes International. He also served as a consultant on tax issues for the African Development Bank, the Harvard Institute for International Development and the International Monetary Fund.
Robertson Nil Akwei Allotey explains the history of civil service reform in Ghana and the National Institutional Renewal Program. Phase 1 of the program began in 1994 and ended in 2000. It redefined the mission of the ministries and set out methods to improve the delivery of services to the citizenry and to publicize the services offered to the public. The Civil Service Improvement Program analyzed ministries, departments and agencies to reorganize them, to decide on the optimal size, to retrain, and to improve the efficiency and effectiveness in service delivery with attention to work ethics and transparency. The first task was to reduce political and social influence in recruitment and promotion by open civil service examinations and performance assessments carried out by retired senior civil servants. In Phase I, a “single spine” pay policy was instituted to insure pay equity. Increases in salary were based on performance. In Phase II, emphasis was placed on private sector growth for the government’s development agenda. He says that the reform effort targeted all public agencies, not just the civil service, with decentralization and the restructuring of central management agencies with emphasis on procurement and records management and information technology as support interventions. The major reform initiatives were part of the government’s poverty reduction strategy program, which was linked to the Millennium Development goals developed by the United Nations.
At the time of this interview, Robertson Allotey had been acting chief director at the Ministry of Public Sector Reform in Ghana for six months. Allotey began his career in civil service reform in 1998, when he was the director in charge of the Customer Services Improvement Unit in the office of the head of civil service. He earned a master’s degree in urban policy and housing and was particularly interested in the accessibility of urban housing stock and what factors made people content with their environments. Improvement of public service delivery to citizens played an important role and prepared him for his work with the civil service to improve delivery of services.
Kwesi Jonah discusses electoral politics and administration in Ghana. He discusses the choice of electoral system in Ghana, and its relevance to the political climate and culture. He discusses more specifically electoral law and the role of the Election Commission of Ghana (EC) and the judiciary in ensuring fair elections in Ghana. He discusses measures to ensure independence of the EC, including budgetary independence, transparency, media relations, diversity and the role of political parties as advisory, but not decision-making, adjuncts to the EC. Jonah further reflects upon the elections administration in Ghana, speaking about voter registration, voter education, voter identification, monitoring, fraud-prevention and dispute resolution. He reflects upon the role of international donors, Ghanaian nongovernmental organizations and the media in the electoral process. Finally, he considers the challenges faced by Ghana, including election violence, rejected ballots due to insufficient voter education, geographic challenges, bureaucratic hurdles, the representation of minorities, voter fraud and the enforcement of electoral laws.
At the time of the interview, Kwesi Jonah, who holds a doctoral degree, was head of the Department of Political Science at the University of Ghana, Legon, and was also a research fellow at the Institute for Democratic Governance in Accra, Ghana. He has worked on several other projects related to governance.
Ezekiel Asamoah, the first commissioner of Ghana's Value Added Tax Service, discusses the development of the service and details his experience from the time the tax was introduced in 1993. He explains the factors that discouraged the successful implementation of the tax, including staffing problems, a rise in the tax rate from what was expected by the public, insufficient time to educate both taxpayers and tax collectors on what the tax entailed, a poorly structured education campaign, institutional rivalry that hindered cooperation with other revenue institutions, and resistance from political opponents who mobilized the public to oppose the plan. Due to these problems, the tax was withdrawn. Asamoah describes how the project team later prepared to re-implement the tax and how an oversight committee was expanded to include representatives of interested groups, thus curbing political divisions. The success of the second effort to introduce the tax, Asamoah notes, reflected adequate time and resources for planning, recruiting, training and educating the public. In addition, the tax rate was lowered, thus making it more attractive and acceptable. In describing how to build an effective tax service, Asamoah points out the importance of having properly motivated workers and promoting work independence while putting in a system of checks and balances to prevent misuse of power, reviewing tax laws and procedures and changing them when necessary to promote efficiency.
At the time of this interview, Ezekiel Asamoah was an associate consultant with Asamoah Tax Consultancy Services in Accra, Ghana. He joined the International Revenue Service in 1964 as a tax officer, and he later rose from the ranks to become the deputy commissioner in 1987. In 1993, he moved to the Value Added Tax project office, became the director and worked to establish the service in 1998. He became the acting commissioner, and later rose from the ranks to the position of commissioner in 2000. He retired from the service in 2001.
In this interview, Kwadwo Afari-Gyan explains the role of the Electoral Commission of Ghana in overseeing all public elections and referendums. He discusses the myriad responsibilities of the commission, including educating voters on the importance of participation and registering political parties and voters. He talks about the challenges of administering trustworthy elections in a country where improvements to voter registration, among other processes, are relatively new. He highlights the need for security measures to guard against fraud, and he details the creation of an Inter-Party Advisory Committee as a forum for the political parties to meet with the commission to discuss all aspects of the electoral process.
At the time of this interview, Kwadwo Afari-Gyan was the chairman of the Electoral Commission of Ghana. He was instrumental in overseeing all aspects of the commission's activities, including the formation of the Inter-Party Advisory Committee, a forum for political parties to meet with the commission to discuss changes in electoral rules and procedures. He joined the commission in 1992 as the deputy chairman of elections and took up the chairmanship the following year. Prior to his work with the commission, he was a professor at the University of Ghana, Legon, and before that he taught at Santa Clara University in the U.S. He graduated from the University of California at Santa Barbara.
In this interview, Vincent Crabbe discusses his experience confronting the many challenges of ensuring transparency in the conduct of elections. One of the chief obstacles to transparent elections is the compilation of a reliable voter registry. For instance, in the absence of birth certificates and other forms of identification, he notes the difficulty of ascertaining whether a voter is of legal voting age. Other obstacles to compiling the lists include the fact that multiple individuals have the same name. Crabbe explains key reforms to Ghana’s elections process that he believes are transferrable to other countries, including see-through ballot boxes and counting ballots at polling stations to reduce the likelihood of tampering with while en route to counting centers. Finally, Crabbe sheds light on what he believes are the key attributes required for an electoral commissioner.
At the time of this interview, Vincent Crabbe was the co-chairman of the Coalition of Domestic Election Observers, which monitored all aspects of public elections in Ghana. Decades earlier, Crabbe established the country’s Electoral Commission. In 1968, he was appointed interim electoral commissioner. In this role, he oversaw the 1969 democratic elections that brought an end to military rule. Crabbe's status as interim electoral commissioner was equivalent to that of a judge on the Court of Appeals. He also served as the chairman of the Constituent Assembly for the drafting of Ghana's 1979 Constitution, as parliamentary counsel and constitutional adviser to the Ugandan government, and as director of the Commonwealth Secretariat Scheme for Legislative Draftsmen for the West, East, Southern and Central Africa Regions and the Caribbean Region. He also drafted the Guiding Principles for UNESCO in the field of Education, Scientific and Cultural Exchanges. He taught at the International Law Development Centre in Rome, Italy, and was a professor of legislative drafting at the University of the West Indies, Cave Hill Campus, Barbados.
Paul Acquah discusses his work in reforming and refocusing the Central Bank of Ghana. He outlines his goals to focus the Central Bank on inflation targeting and to shift emphasis from accounting to economics. Acquah details his success in restructuring and streamlining the organization and reforming its institutional culture, particularly by trimming down the staff, making selection procedures more competitive, and computerizing and mechanizing many jobs. He discusses the success and challenges of a voluntary departure program to cut down excess staff and the role of communication with the government and public in building credibility and support for reform.
At the time of this interview, Paul Acquah was in his second term as governor of the Bank of Ghana. Acquah’s leadership of the central bank is credited with averting an economic crisis and bringing growth rates to over 5%, stabilizing the Ghanaian currency, and reducing inflation. He also cut the staff of the central bank by more than 1,000 workers in three years and increased price stability. Before assuming the role of governor of the central bank in 2001, he worked as an economist and a deputy director at the International Monetary Fund. In 2005, he won the Emerging Markets Award for Africa Central Bank Governor of the Year. He received his master’s degree from Yale University and completed his doctorate at the University of Pennsylvania.
Ransford Gyampo discusses his research on election politics in Ghana. The interview focuses on the changes to the campaign environment following a 2008 agreement on a code of conduct. Van Gyampo mentions the impact of two independent institutions on the forging of a campaign agreement. He also talks about how the enforcement of the agreement was popularly demanded and carried out after the agreement was widely distributed. He also discusses the relevance of a strong civil service to election reform.
At the time of this interview, Ransford Gyampo was a professor of political science at the University of Ghana. He conducted extensive research into recent political trends in Ghana and especially into the 2008 election. He also was an assistant professor at the Governance Center of the Institute of Economic Affairs in Ghana. He earned a master’s degree in political science and specialized in human rights and government.
Emmanuel Debrah discusses the successes and challenges of the electoral process in Ghana. He focuses on the role of the electoral commission in planning, implementing and monitoring elections and details that process. Debrah explains the successes and challenges of voter registration in a country with limited records of birth or citizenship. He also discusses the role of political parties in cooperating with the electoral commission, the relationship between the electoral commission and the government, and the monitoring and observation procedures for local and international observers. Finally, Debrah touches on financial accountability structures for election officials, border demarcation issues and anti-fraud measures.
At the time of this interview, Emmanuel Debrah was a senior lecturer in the department of political science at the University of Ghana in Accra. He performed numerous studies of elections in Ghana, particularly on the role of the Electoral Commission. Debrah received his doctorate in political science from the University of Ghana.
Johnson Asiedu-Nketia discusses his role as head of the National Democratic Congress in Ghana’s Inter-Party Advisory Committee. He describes how IPAC was able to introduce sophisticated voter registration systems and set an election schedule agreed upon by all political parties. He also says that both IPAC and the Electoral Commission declined in effectiveness after 2000, which he attributes to lack of government support, reduced funding and an increasingly antagonistic relationship between IPAC and the commission. He briefly touches on the role of the party in contributing to electoral transparency.
At the time of this interview, Johnson Asiedu Nketia was general secretary of the National Democratic Congress in Ghana. Prior to becoming head of the party, he was a member of Parliament for the NDC for 12 years. He also served as deputy minister of food and agriculture. Before entering politics, he worked as a bank manager.