• Sheriff
    EFFECTIVENESS AND EFFECIENCY OF TAX ADMINISTRATION IN KUMASI BACKGROUND OF THE STUDY Tax administration attaches great importance to all forms of taxes, in the sense that they aim at reducing tax evasion to its minimum level. Ghana has relatively a long tax history on tax administration. According to...
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  • revenue mobilization
    CEPS in respect of Revenue and Non-Revenue functions to National Development over the period 2008 – 2011. Customs, Excise and Preventive Service (CEPS) established under the CEPS (Management) Law 1993 PNDCL 330 has proved it worth in tax administration, collecting GH¢ 24,800,000, GH¢ 31,5000,000, GH¢...
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  • Trade Liberalization
    trade taxes for public revenue. The policy challenge is how to maintain fiscal stability while liberalizing trade. For African governments with inefficient tax administrations, and for those that still rely heavily on trade taxes, the problems can be severe. During the late 1990s many African countries struggled...
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  • An Assessment of the Contributions and Challenges of Ghana Revenue Authority (Domestic Tax Revenue Division) Toward Revenue Mobilization. (a Case Study of Ghana Revenue Authority Head Office)
    so with the increasing dependence of the citizenry on the central government for the provision of infrastructure and other necessaries of life. In Ghana, the central government provided and continues to make available such infrastructure as roads, portable water, rural and urban electrification, hospitals...
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  • The Reasons for Global Inequality
    Global Inequality Global Inequality has been and will remain to be an ever pressing issue of concern across many subjects and specifically that of economics. The industrial revolution and globalization are great catalysts to why some nations are so rich and others so poor as they allowed for competition...
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  • Developing an Effective and Efficient Tax System in a Developing Economy - a Case Study of Ghana
    UNIVERSITY OF CAPE COAST SCHOOL OF BUSINESS DEVELOPING AN EFFECTIVE AND EFFICIENT TAX SYSTEM IN A DEVELOPING ECONOMY - A CASE STUDY OF GHANA A PROJECT WORK PRESENTED TO THE DEPARTMENT OF ACCOUNTING AND FINANCE, SCHOOL OF BUSINESS, UNIVERSITY OF CAPE COAST IN PARTIAL FULFILMENT OF THE REQUIREMENT...
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  • challenges
    A STUDY OF THE CHALLENGES AND PROSPECTS OF THE VAT SERVICE IN GHANA (A CASE STUDY OF THE KUMASI METROPOLIS) BY MARY KONADU ASAFO ADJEI OSEI DANSO LORETTA AKPAI ANTHONY REXFORD AMPONSAH NANCY ARTHUR A project work presented to the Business Studies Department of Christian Service University ...
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  • Tax Evasion
    asionTHE SOCIO-ECONOMIC PROBLEM OF TAX AVOIDANCE AND EVASION IN NIGERIA: AN OVERVIEW Dominic Asada LL.B. (Hons.) B.L, LL.M. Tax Avoidance and Evasion are some of the most perplexing problems facing the nation today. It is widely believed that there is a considerable difference between estimated revenue...
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  • Student
    TAXATION IN GHANA Introduction & Definition of taxation: To tax (from the Latin taxo; "I estimate") is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. A tax may be...
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  • Tax Revenue
    Vol 1 No 2 November 2012   Tax Revenue and Economic Development in Nigeria: A Macroeconometric Approach Worlu, Christian N. Accountancy Department, Nnamdi Azikiwe University Awka, Anambra State, Nigeria. E-mail: nwene15@yahoo.com Emeka Nkoro Economics Department, University of Port Harcourt...
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  • Offshore Banking
    BACKGROUND OF THE STUDY The word offshore is used to describe business carried out between foreigners in foreign-denominated currency and operates from a tax haven (Hammett, 2001:203). This basically implies that an offshore bank has to be foreign or at least foreign in nature or operation. This means that...
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  • Improvement of Corporate Tax Audit: Factor of Increasing Tax Compliance in Malaysia
    | Improvement of Corporate Tax Audit: Factor of Increasing Tax Compliance in Malaysia | | Table of Contents Executive Summary 3 Introduction………………………………………………………………………………………..4 Tax Compliance, Tax Evasion and Tax Audit…………………………………………………….4 Tax Audit in Malaysia……………………………………………………………………………...
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  • INTERNATIONAL LAW RELATING FACTOR MOVEMENT
    Introduction In this work it will be analyzed an important issue about International Law: International Law relating to factor movement. In international economics, international factor movements are movements of labor, capital, and other factors of production between countries. International factor movements...
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  • The 2013 Budget Of Ghana
    Theme: ―Sustaining Confidence in the Future of the Ghanaian Economy‖ REPUBLIC OF GHANA BUDGET SPEECH BUDGET STATEMENT AND ECONOMIC POLICY of the GOVERNMENT OF GHANA for the 2013 FINANCIAL YEAR Parliament On th Tuesday, 5 March, 2013 PRESENTED TO SETH E. TERKPER Minister for...
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  • Student
    Authorized The Economic Consequences of “Brain Drain” of the Best and Brightest Microeconomic Evidence from Five Countries John Gibson David McKenzie Public Disclosure Authorized Public Disclosure Authorized The World Bank Development Research Group Finance and Private Sector Development Team August...
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  • Islamic Social Welfare and the Role of Zakah in the Family System
    Ahmadu Bello University, Zaria-Nigeria Being Paper Presented at International Conference on Islamic Law and Muslim Minorities in Ghana Organised by Al-Furqan Foundation, Ghana. October 25th – 26th, 2008 Page 1 of 25 ABSTRACT Preferment in society was exposed to the two extreme of negligence and excessiveness...
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  • Student
    www.ccsenet.org/ijbm International Journal of Business and Management Vol. 7, No. 12; June 2012 Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria Ojochogwu Winnie Atawodi1 & Stephen Aanu Ojeka1 1 Department of Accounting, Covenant University...
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  • Ica Gh Syslabus
    Objectives and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG Qualifying Examinations ACCRA 2009 Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations Contents Introduction Features...
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  • Revenue mobilization
    inadequate revenue mobilization, due to lack of mission or comprehensive functional role, and lack of proper structure ( i.e. the role of GRA in the development process were not known) Moreover, the GRA’s administration is often characterized with inefficient, and officials inappropriately manage large...
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  • Tax Administration in Nigeria: a Case Study of Federal Inland Revenue Service(Firs)
    change in the economic environment in which it operates, hence the need to review the regulating instruments from time to time. Nigeria is governed by a federal system hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed...
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