Public Discourse On The Introduction Of The Electronic Levy (E-Levy) In Ghana: A Critical Discourse Analysis

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 areconstructed, contested, and legitimized across various stakeholder groups. The research employsFairclough's three-dimensional model of critical discourse analysis to analyze media coverage,political statements, and social media discussions from November 2021 to December 2023. Datawere collected through purposive sampling from 120 texts comprising news articles from majorGhanaian media outlets, official political statements, and social media posts using relevanthashtags. The analysis reveals three dominant discursive frames: revenue mobilizationenhancement, employment generation promises, and developmental project fundingcommitments. Findings indicate significant divergence between policy intentions and publicreception, with approximately 75% of Ghanaians expressing opposition to the levy. The studycontributes to understanding how policy communication strategies influence public acceptanceof fiscal reforms in developing countries, particularly highlighting the critical role of trust,transparency, and inclusive stakeholder engagement in policy implementation. The researchdemonstrates that technical policy merits alone are insufficient for successful implementationwithout addressing underlying concerns about governance credibility and institutionalaccountability. These insights have broader implications for fiscal policy design andimplementation across Sub-Saharan Africa, where similar digital taxation initiatives are beingconsidered.