Afedo and Another v Attorney General and Others (2026): What Ghana's "Tampon Tax" Case Tells us About the Supreme Court, Tax Policy and Rights Based Litigation

The Court underscored that Article 174 of the 1992 Constitution entrusts taxation to Parliament, while Articles 176–178 govern the Consolidated Fund and withdrawals, together establishing a constitutional architecture for public revenue. Within this framework, it held that the Court cannot dictate which goods should be taxed, exempted or zero rated, nor order Parliament to redesign the tax base by exempting or zero rating specific products such as menstrual goods.