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Title
The Contribution of the Small-Scale industrial sector to revenue mobilization in Ghana (A Case Study of Suame Magazine) |
Full text
http://dspace.knust.edu.gh/dspace/handle/123456789/204 |
Date
2009 |
Author(s)
AGYEKUM, Bernard |
Abstract
xi, 77p - As part of the search for increased revenue mobilization, considerable stress is placed on the role of tax policy. Tax policy deals with the economic analysis and a study of the merits and the impact of different taxes, duties and levies on individuals and groups as well as on the economy as a whole. Its concentration is on the selection of appropriate tax level, tax mix, tax structure, role of fiscal incentives etc. which are in consonance with the economic and political environment of which the tax system operates. Evaluation of the role of taxation, the combination and alternatives within each class and the necessary modification to suit the particular country situation are important issues of tax policy. In Ghana our knowledge of the effect and impact of various tax tools is not impressive. This has resulted in the the large number of tax delinquene as there is laxity in the collection process, the administrative machinery is inefficient, there is lack of incentive to tax payers and embezzlemen - KNUST Library |
Subject(s)
Revenue mobilization; Small-scale industries; Taxation; Suame Magazine; Kumasi Metropolis; Internal Revenue Service |
Language
en |
Type of publication
Thesis |
Identifier
2149 |
Repository
Kumasi - Kwame Nkrumah University
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Added to C-A: 2010-01-06;12:10:09 |
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