Proposed Tax Measures from the 2023 Budget Statement and responses from Dr. Ali-Nakyea   The finance minister of the Republic of Ghana presented the budget statement to parliament on the 24/11/2023.   Below is the list of tax measures in the fiscal policy for 2023.   1. Introduction of withholding taxes on winnings from betting   Response: A good revenue mobilisation measure. Requires monitoring to ensure compliance.   2. Reintroduction of road tolls .   Response: Good, as the tolls should not have been abolished in the first instance. Automation will help in boosting revenue mobilization.   3. 2.5 % increase in VAT to 15% (with the decoupled system in place, the effective rate will be 21.9%)   Response: This is not a good policy as it will lead to increased costs and ultimately increasing inflation as prices of goods and services may be adjusted accordingly by taxpayers.   The best way would have b...