What the study found
Ghana’s stamp duty regime has been shaped by legal uncertainty and opaque administration. The authors report that this has increased costs, reduced trust, and made access to justice harder, especially for poorer litigants.
Why the authors say this matters
The study suggests that stamp duty should be made more transparent, predictable, and accountable because the authors conclude that it has become a barrier to justice rather than a neutral fiscal and legal tool. They also argue that clearer rules and enforcement could help reduce unfair burdens.
What the researchers tested
The researchers used doctrinal analysis, qualitative interviews, and comparative perspectives. They examined Ghana’s stamp duty laws and administrative practice, including the Stamp Duty Act, 2005, the Evidence Act, 1975, the Stamp Duty (Amendment) Act 2023, and the Supreme Court decision in Nii Aflah v. Boateng [2023].
What worked and what didn't
The study says the Supreme Court in Nii Aflah v. Boateng [2023] resolved earlier inconsistency by affirming stamping as a statutory precondition for admissibility and rejecting earlier cases that allowed later regularization. However, the abstract says Lands Commission practices remain opaque, with officers stamping all documents, charging per page rather than per instrument, and concealing parts of duty paid through undisclosed revenue splits.
What to keep in mind
The abstract does not provide detailed interview findings or sample information. It also does not give a full account of the comparative cases beyond saying that codified schedules, transparent fee structures, e-stamping, and blockchain verification have worked elsewhere.
Key points
- The abstract says Ghana’s stamp duty regime has been shaped by statutory ambiguity and administrative opacity.
- The Supreme Court in Nii Aflah v. Boateng [2023] is described as resolving earlier inconsistency by requiring stamping before admissibility.
- The abstract reports that Lands Commission practices remain opaque, including per-page charges and undisclosed revenue splits.
- The authors say these practices increase costs, reduce trust, and burden poorer litigants.
- The study points to codified schedules, transparent fee structures, e-stamping, and blockchain verification as examples from elsewhere.
Disclosure
- Research title:
- Ghana’s stamp duty system creates legal uncertainty and access barriers
- Authors:
- Anomah S., Amoah E. K.
- Publication date:
- 2026-03-12
- OpenAlex record:
- View
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