Authors: John Senya, Derrick Gyasi Worae
Abstract: This study examines the public discourse surrounding Ghana's Electronic Levy (E-Levy) through the lens of critical discourse analysis, focusing on how policy narratives are constructed, contested, and legitimized across various stakeholder groups. The research employs Fairclough's three-dimensional model of critical discourse analysis to analyze media coverage, political statements, and social media discussions from November 2021 to December 2023. Data were collected through purposive sampling from 120 texts comprising news articles from major Ghanaian media outlets, official political statements, and social media posts using relevant hashtags. The analysis reveals three dominant discursive frames: revenue mobilization enhancement, employment generation promises, and developmental project funding commitments. Findings indicate significant divergence between policy intentions and public reception, with approximately 75% of Ghanaians expressing opposition to the levy. The study contributes to understanding how policy communication strategies influence public acceptance of fiscal reforms in developing countries, particularly highlighting the critical role of trust, transparency, and inclusive stakeholder engagement in policy implementation. The research demonstrates that technical policy merits alone are insufficient for successful implementation without addressing underlying concerns about governance credibility and institutional accountability. These insights have broader implications for fiscal policy design and implementation across Sub-Saharan Africa, where similar digital taxation initiatives are being considered.
DOI: https://doi.org/10.5281/zenodo.16760573
