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 Income Tax Law in Ghana written by K. Adjei-Djan and published by . This book was released on 2020 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 Income Tax Service written by Ghana and published by . This book was released on 1962* with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to the Income Tax Capital Gains Tax and Gift Tax Laws of Ghana written by K. Adjei-Djan and published by . This book was released on 2005 with total page 356 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 Ghana Income Tax Law as at 1st January 1990 written by Ghana and published by . This book was released on 1990 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ghana Income Tax Law S M C D 5 1975 written by Ghana and published by . This book was released on 1997 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ghana Income Tax Law written by and published by . This book was released on 1990 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Equity in Unequal Deductions written by Chad Leechor and published by . This book was released on 1989 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: In many African countries, the size of a taxpayer's personal deduction increases with his income. Does this rule give the rich more of tax break than the poor? Is a standard (fixed) deduction needed to allow for progressivity? The answers may surprise you.
Download or read book Foreign Investment and Income Tax Law in the New Nations with Special Reference to Joint Ventures in Ghana written by Robert Kwao Glah and published by . This book was released on 1978 with total page 751 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 Tax Reform and Revenue Productivity in Ghana written by Newman Kwadwo Kusi and published by . This book was released on 1998 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Law of Taxation in Ghana written by Benjamin Kunbuor and published by . This book was released on 2017 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt:
