Download or read book Ghana s Income Tax Law and the Investor written by J. E. A. Mills and published by . This book was released on 1980 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ghana s Income Tax Law and the Investor written by J. E. A. Mills and published by . This book was released on 1978 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Principles of Ghana Income Tax Law and Economic Development written by John Evans Atta-Mills and published by . This book was released on 1971 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book A Ghana Tax Law Primer written by Benjamin Kunbuor and published by . This book was released on 2008 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ghana Income Tax Law and Practice written by Peter Okai Andah and published by . This book was released on 1987 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Textbook on Ghana income tax law with reference to case law.
Download or read book Taxation in Ghana written by Ali-Nakyea Abdallah and published by . This book was released on 2014 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ghana Income Tax Law and Practice written by P. O. Andah and published by . This book was released on 1987 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ghana Land Ownership and Agricultural Laws Handbook Volume 1 Strategic Information Policies Regulations written by IBP, Inc. and published by Lulu.com. This book was released on 2018-09-03 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ghana Land Ownership and Agricultural Laws Handbook - Strategic Information and Basicl Regulations
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Mining Royalties written by and published by World Bank Publications. This book was released on 2006-01-01 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a wealth of information and analysis relating to mineral royalties. Primary information includes royalty legislation from over forty nations. Analysis is comprehensive and addresses issues of importance to diverse stakeholders including government policymakers, tax administrators, society, local communities and mining companies. Extensive footnotes and citations provide a valuable resource for researchers.
Download or read book Fiscal Regimes for Extractive Industries Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Download or read book Ghana Investment and Business Guide Volume 1 Strategic and Practical Information written by IBP, Inc. and published by Lulu.com. This book was released on 2015-09-11 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ghana Investment and Business Guide Volume 1 Strategic and Practical Information
Download or read book Investment Policy Review written by and published by Geneva, Switzerland : United Nations. This book was released on 2003 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is part of a series designed to help countries improve their investment policies and to promote awareness of investment opportunities by governments and the international private sector. It examines recent investment trends and performance of Ghana, its investment framework, and its potential and strategy for promoting foreign direct investment (FDI).
Download or read book Taxation Responsiveness and Accountability in Sub Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
