Taxation And Economic Development In Ghana

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Taxation And Economic Development In Ghana

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Author : John Harvey Perry
language : en
Publisher:
Release Date : 1959

Taxation And Economic Development In Ghana written by John Harvey Perry and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1959 with Ghana categories.

Principles Of Ghana Income Tax Law And Economic Development

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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.

Taxation For African Economic Development

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Author : William Arthur Lewis
language : en
Publisher: New York : Africana Publishing Corporation
Release Date : 1970

Taxation For African Economic Development written by William Arthur Lewis and has been published by New York : Africana Publishing Corporation this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Business & Economics categories.

Taxation And Economic Development In Tropical Africa

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Author : John Fitzgerald Due
language : en
Publisher: MIT Press (MA)
Release Date : 1963

Taxation And Economic Development In Tropical Africa written by John Fitzgerald Due and has been published by MIT Press (MA) this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Africa categories.

Study on the taxation and economic development of African countries with British background, i.e. Sierra Leone, Ghana, Nigeria, Kenya, Uganda, Tanganyika, Zanzibar and the Federation of Rhodesia and Nyasaland.

Do Taxes On Large Firms Impede Growth

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Author : Douglas Gollin
language : en
Publisher:
Release Date : 1995

Do Taxes On Large Firms Impede Growth written by Douglas Gollin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business enterprises categories.

A General Theory Of Tax Structure Change During Economic Development

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Author : Harley H. Hinrichs
language : en
Publisher:
Release Date : 1966

A General Theory Of Tax Structure Change During Economic Development written by Harley H. Hinrichs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1966 with Business & Economics categories.

Explores the correlation between size and structure of government revenue systems and socio-economic development.

Taxation And Fiscal Reform In Ghana

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Author : Tony Addison
language : en
Publisher:
Release Date : 2001

Taxation And Fiscal Reform In Ghana written by Tony Addison and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Fiscal policy categories.

Taxes And Development

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Author : Conor M. Savoy
language : en
Publisher: Rowman & Littlefield
Release Date : 2014-12-11

Taxes And Development written by Conor M. Savoy and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-11 with Political Science categories.

There is real promise for developing economies in the mobilization of their own domestic resources. For example, in 2010, tax revenue on the Africa continent was eight times larger than the foreign assistance received. And as aid levels from wealthy nations continue to be uncertain, countries have an impetus to finance their own development in order to deliver responsible, transparent public services—all of which require a strong tax base from the formal sector. The Global Partnership for Effective Development Co-operation, launched in 2011 at Busan, relies heavily on this principle of domestic resource mobilization as a means of country ownership. How we leverage the expertise of donor governments in partnership with local governments in implementing this agenda is key to its success.

Introduction Direct Tax Play A Vital Tool For Revenue Collection In Ghana

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Author : Dr. David Ackah
language : de
Publisher: GRIN Verlag
Release Date : 2014-11-19

Introduction Direct Tax Play A Vital Tool For Revenue Collection In Ghana written by Dr. David Ackah and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-19 with Business & Economics categories.

Wissenschaftlicher Aufsatz aus dem Jahr 2014 im Fachbereich VWL - Geldtheorie, Geldpolitik, , Sprache: Deutsch, Abstract: The introduction of direct tax has been a vital tool for revenue collection in Ghana. This study reveals that, revenue acquired from this type of tax is considered very crucial in the development of the country, hence a major source of revenue to the government. Direct tax was introduced in Ghana to subject the assessable income of income earners to tax, but unfortunately in Ghana, the collection of tax is confronted with numerous problems and thus tax evasion, tax avoidance, improper books of account, non-compliance of tax laws and inadequate logistics. This research therefore aims at evaluating the effectiveness of direct tax administration in the informal sector in Ghana. Questionnaires were administered to five (5) staff members of the Internal Revenue Service (IRS) and twenty-five (25) to the traders of the Abossey Okai environs. A simple sampling technique was used to aid in the selection of respondents. Responses from the IRS staff and the traders of the Abossey Okai environs were tabulated and analyzed. The study finds out that the traders in Abossey Okai are ignorant about what direct tax is about. However one major recommendation is for IRS to make it their priority to embark on educational programs for the traders in the Abossey Okai environs in order to enhance the effectiveness of direct tax administration in the informal sector in Ghana.

Taxation And Management Of Natural Resources In Africa

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Author : Mohammed Amidu
language : en
Publisher: Springer Nature
Release Date :

Taxation And Management Of Natural Resources In Africa written by Mohammed Amidu and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.