The results indicate that the largest 2006 VAT contributions amongst the foreign-born subpopulations were made by individuals from other ECOWAS countries (1.2%), followed by those originating in non-African countries (0.48%) and those from non-ECOWAS African countries (0.16%). International aid through the provision of grants (related to projects, programmes, HIPC and MDRI) as well as the liberalisation of trade were important for this achievement (Quartey et al., Yet, foreign aid may also be a burden on the government of Ghana as its overreliance on international financing has increased the country’s level of debt (Niyonkuru, 2016). Taxes on international trade were solely applied to individuals aged 18 and above.