The Effectiveness of Tax Laws on the Operations of Business Organizations in Ghana(A Case Study in Wa)

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导师姓名
张文
学科专业
Masters  in  Business  Administration
文献出处
南昌大学   2019年
论文摘要

The aim of this research is to assess and evaluate the effectiveness of the tax law on the operations of businesses in Wa in the upper west region of Ghana which will be applicable to other areas with similar tax system in Ghana.The study will also be of important to policy makers and institutions like the internal revenue service and the value added tax(VAT)service.It can also serve as the bases for further research of similar nature..The objectives of the research were to examine the effectiveness of the tax laws on the operations of business organisations in Ghana.A total of 100 people were randomly sampled for the study.The statistical package for social sciences(SPSS)were used to establish relationship between variables.The study shows that there is insufficient knowledge and information in the informal sector and should be addressed properly.There should be intensive education on the importance of tax in the growth of businesses and the economy of the country as a whole.Also tax systems should be monitored effectively and must be applied efficiently.

论文目录
关闭目录

ABSTRACT

ABBREVIATIONS

CHAPTER ONE INTRODUCTION TO THE STUDY

1.1 PROBLEM STATEMENT

1.2 RESEARCH QUESTIONS

1.3 RESEARCH OBJECTIVES

1.4 RESEARCH METHODOLOGY

1.5 SIGNIFICANCE OF THE STUDY

1.6 LIMITATIONS OF THE STUDY

1.7 DELIMITATIONS OF THE STUDY

1.8 ORGANIZATION OF THE STUDY

CHAPTER TWO REVIEW OF THE LITERATURE

2.1 INTRODUCTION

2.2 THE EVOLUTION AND HISTORY OF TAXATION IN GHANA

2.3 CHARACTERISTICS OF A GOOD TAX SYSTEM

2.3.1 EQUITY

2.3.2 CERTAINTY

2.3.3 CONVENIENCE

2.3.4 ECONOMY

2.3.5 SIMPLICITY

2.3.6 ELASTICITY

2.3.7 PRODUCTIVITY

2.3.8 DIVERSITY

2.4 TAX COMPLIANCE

2.5 INCOME TAX RETURNS

2.6 FAILURE TO FURNISH RETURNS

2.7 IMPACT, INCIDENT AND TAXABLE CAPACITY

2.7.1 The Impact of Tax

2.7.2 Tax Incidence

2.7.3 Taxable Capacity

2.8 TAXPAYERS IDENTIFICATION SYSTEM

2.9 TAXATION OF TRADING INCOME, PARTNERSHIP AND BODY CORPORATE

2.9.1 THE CONCEPT OF TAX AVOIDANCE AND EVASION

2.9.2 PENALTIES AND OFFENSES

2.9.3 ROLE OF TAXATION IN THE ECONOMY

CHAPTER THREE METHODOLOGY

3.1 INTRODUCTION

3.2 RESEARCH DESIGN

3.3 POPULATION

3.4 SAMPLE SIZE

3.5 SAMPLING TECHNIQUE

3.6 SOURCE OF DATA

3.7 DATA COLLECTION TOOLS

3.8 DATA ANALYSIS TECHNIQUES

CHAPTER FOUR RESULTS AND DISCUSSIONS

4.1 INTRODUCTION

4.2 PRESENTATION AND ANALYSIS

4.3 DEMOGRAPHIC DATA

CHAPTER FIVE SUMMARY

5.1 FINDINGS OF THE RESEARCH

5.2 RECOMMENDATION AND CONCLUSION

ACKNOWLEDGEMENT

APPENDICES

REFERENCES

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