Policymaking in Ghana through the lens of multiple streams framework: insights from the E-Levy

The rapid growth of the digital economy has made it a preferred financial service, especially for many people, both in the formal and informal sectors. Relying mainly on secondary sources, this paper uses the Multiple Streams Approach (MSA) as a theoretical lens to examine the processes leading to the passage of Ghana’s E-Levy, focusing on the role of key actors, institutional strategies, and political negotiations within the policy-making process. The paper contends that effective policy entrepreneurship goes beyond openly advocating for a policy; it requires skilfully navigating complex political, economic, and legislative dynamics. The paper contributes to a deeper understanding of the legislative processes involved in contentious tax policy formulation in Ghana, specifically and more broadly, the African context.