Notes On Income Taxation In Ghana

DOWNLOAD

Download Notes On Income Taxation In Ghana PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Notes On Income Taxation In Ghana book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page

Notes On Income Taxation In Ghana

DOWNLOAD
Author : Sylvester Doggu
language : en
Publisher:
Release Date : 2020

Notes On Income Taxation In Ghana written by Sylvester Doggu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Income tax categories.

Taxation In Ghana

DOWNLOAD
Author : Ali-Nakyea Abdallah
language : en
Publisher:
Release Date : 2014

Taxation In Ghana written by Ali-Nakyea Abdallah and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Tax administration and procedure categories.

Ghana Income Tax Law And Practice

DOWNLOAD
Author : P. O. Andah
language : en
Publisher:
Release Date : 1987

Ghana Income Tax Law And Practice written by P. O. Andah and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Income tax categories.

Ghana Income Tax Law And Practice

DOWNLOAD
Author : Peter Okai Andah
language : en
Publisher:
Release Date : 1987

Ghana Income Tax Law And Practice written by Peter Okai Andah and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Income tax categories.

Textbook on Ghana income tax law with reference to case law.

Principles Of Ghana Income Tax Law And Economic Development

DOWNLOAD
Author : John Evans Atta-Mills
language : en
Publisher:
Release Date : 1971

Principles Of Ghana Income Tax Law And Economic Development written by John Evans Atta-Mills and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1971 with Economic development categories.

The purpose of this Thesis is three-fold: namely, to focus attention on some of the basic issues and problems arising under the present Ghana Income Tax law, to discuss their probable effects on Ghana's economic development, and to suggest possible changes in the law. It must be pointed out that this is not a Thesis on Economics. For this reason, this Thesis makes no attempt to consider the broad question whether or not the use of income taxation in the Ghana economy is desirable. Neither does it consider the relative effects of income and other forms of taxation on Ghana's economic development. Such questions have rightly been left to the economist. This Thesis has been divided into 5 Parts. PART I deals with the Ghana Income tax base: Chapter II presents a critical analysis of some of the economists' theories on "income", showing that (i) even economists are not agreed on the "proper" definition of income and (ii) each theory presents various problems. Chapter III is an examination of the present Ghana income tax base. Section (A) deals with the Legal concept of "income" under Ghana law. It is shown that there is no clear and comprehensive notion of what constitutes "income" for tax purposes. Section (B) examines the scope of "incomes" chargeable to tax under the present law. It points out (a) the difficulty of defining such terms as "trade" "Business" "profession" and "vocation", (b) the difficulty of taxing interest from customary mortgages and rents from customary tenancies and (c) that the exemption of capital gains under the law, gives rise to tax avoidance and infringes the principles of equity in taxation. Chapter IV examines the arguments for and against the introduction of a Capital Gains tax into Ghana, concluding that such a tax would be desirable. PART II deals with the computation of "Chargeable Income". Chapter V therefore examines under Section (A) the nature and extent of allowable expenses, showing that the expenses allowed are too limited. Section (B) Capital allowances Section (C) Treatment of Losses and Section (D) the desirability of The Turn-over Tax. PART III studies the nature of exemptions granted under the present Income tax law. Chapter VI therefore discusses exemptions granted under the law with a view to (a) promoting educational and social welfare activities, (b) protecting the sick and the aged, (c) encouraging certain local institutions, (d) promoting agriculture and exports and (e) encouraging foreign participation in the Ghanaian economy. It is shown that the tax relief granted to foreign investors are over-generous. Moreover, they are nullified through double-taxation. PART IV deals with the problems of Anti-Avoidance Chapter VII thus analyses in detail (a) specific Anti-Avoidance provisions and (b) The General-Anti-Avoidance Provision existing under the Decree to combat tax-avoidance. PART V considers Income Tax Administration in Ghana. Chapter VIII therefore examines under Section (A) the general non-Nepal problems which hinder the successful implementation of the Income Tax Decree. Section (B) offers a detailed description of the present Income Tax administrative procedure. Section (C) examines critically the provisions relating to the resolution of tax disputes arising under the law. It is shown first, that the tax Appeals system discriminates against the small-income taxpayer and secondly that the Appeal system is in need of revision. This Thesis states the law as at June 15, 1971.

Income Tax Law In Ghana

DOWNLOAD
Author : K. Adjei-Djan
language : en
Publisher:
Release Date : 2020

Income Tax Law In Ghana written by K. Adjei-Djan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Income tax categories.

International Income Taxation And African Developing Countries

DOWNLOAD
Author : Charles R. Irish
language : en
Publisher:
Release Date : 1978

International Income Taxation And African Developing Countries written by Charles R. Irish and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with International business enterprises categories.

Monograph on the international tax system as it operates between Africa and the industrialized countries of Western Europe, North America and Japan.

Taxation In Ghana A Fiscal Policy Tool For Development

DOWNLOAD
Author : Dr. George Appiah-Sokye
language : en
Publisher: AuthorHouse
Release Date : 2021-07-01

Taxation In Ghana A Fiscal Policy Tool For Development written by Dr. George Appiah-Sokye and has been published by AuthorHouse this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-01 with Education categories.

The first edition of this book-Taxation in Ghana: A Fiscal Policy Tool for Development- is the product of considerable tax research from 1943 to 2018, spanning a period of 75 years and grounded in knowledge and concepts; as well as, applications through an extended period of tax practice, teaching and learning; combined with international exposure. A lot of insights have been illuminated based on lessons learned and drawn from other countries, including the United States of America to enrich the contents. Against the backdrop of the dynamic nature of taxation and fiscal policy. Most of the existing taxation books in Ghana focused on tax practice. So, the purpose of this book is to bridge the taxation scholarship gap. In addition to traditionally-treated topics in most taxation books in Ghana, the novelty in this book is the inclusion of important topics on tax planning, tax reforms, and tax administration, and many more. As a result, specific recommendations have been proffered for the consideration of policy makers in developing countries. References and Acts of Parliament; supported by appendices have been provided for further studies on the subject. A true story of the first major oil discovery in Ghana by Mr. George Yaw Owusu with M. Rutledge McCall published 2017 in the United States of America: In Pursuit of JUBILEE was used to enrich the discussion on petroleum (Oil and Gas) in Chapter 48 of this textbook. Additionally, Apostle Professor Opoku Onyinah of the Church of Pentecost has been presented for his phenomenal transformational leadership in Africa in Chapter 66. The book has been designed for: (1) Individual study, (2) Group study, (3) Lecture material, (4) Policy Manual, and (5) library or reference.

Corporate Tax Law

DOWNLOAD
Author : Peter Harris
language : en
Publisher: Cambridge University Press
Release Date : 2013-03-07

Corporate Tax Law written by Peter Harris and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Business & Economics categories.

A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.

Standard For Automatic Exchange Of Financial Account Information In Tax Matters Second Edition

DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-03-27

Standard For Automatic Exchange Of Financial Account Information In Tax Matters Second Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-27 with categories.

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.