Given the volume of material on ghosts occurring throughout the literature of every human society there is no doubt the concept of ghosts exists.
For those that have seen or otherwise experienced a ghost, then ghosts exist beyond a shadow of a doubt. For those not so fortunate the principle of Occam's razor may be applied. Given the sheer number of accounts of ghosts and hauntings occurring throughout history and across cultures, what is the simplest explanation? That there is such a thing as ghosts? Or that every single one of these accounts is erroneous or fabricated? It is far more likely that a number of the accounts do describe genuine phenomena that for want of a better description we call ghosts.