Assessing the Influence of the Electronic Levy on Consumer Purchasing Behaviour in the Ghanaian E-Commerce Sector

Assessing the Influence of the Electronic Levy on Consumer Purchasing Behaviour in the Ghanaian E-Commerce Sector

Accra, Ghana and Virtual

This study examines the influence of Ghana’s Electronic Transfer Levy (E-Levy) on consumer purchasing behaviour within the country’s emerging e-commerce ecosystem. Using a qualitative phenomenological approach, data were collected through semi-structured interviews with 15 consumers in Accra and Kumasi to explore how the levy affected their trust in digital platforms, transaction patterns, and engagement with e-commerce. Thematic analysis revealed four major findings: reduced frequency of online purchases, strategic avoidance of mobile money and other taxed platforms, restructuring of transactions to minimize costs, and a growing mistrust of digital systems fueled by misinformation and lack of policy clarity. While some consumers adapted by switching payment methods or bundling purchases, others disengaged entirely, signalling a regression in digital adoption. The study concludes that the E-Levy, though well- intentioned, has led to unintended behavioural consequences that risk undermining the gains of Ghana’s digital economy.