Opinion - Politicians, parlia-mentarians, academics, investors, entrepre-neurs, civil society organisations, and indeed, tax payers in Ghana have been debating the pro-posed introduction of an "Electronic Transaction Levy" or "E-Levy"in recent days, following the presenta-tion of the 2022 Budget Statement to Parliament by the Minister of Finance, Mr. Ken Ofori-Atta, on November 17, 2021. The debate on the fairness and utility of the E-levy is at an impasse, and positions have become polarized.