Taxation In Ghana Principles Practice And Planning Pdf
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International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system. Some governments have attempted to mitigate the differing limitations of each of these three broad systems by enacting a hybrid system with characteristics of two or more. Such systems of taxation vary widely, and there are no broad general rules.
Ghana - Income Tax
Ali-Nakyea A. This paper seeks to determine the extent of knowledge about gift tax in Ghana using the Accra-Tema Metropolis as a sample population. It further seeks to ascertain the extent of compliance with Gift Tax in Ghana. Finally, the paper aims at contributing to the very scanty literature on tax compliance in Ghana. In order to achieve the above objective, the researcher used a direct method of measuring tax compliance, which involves the use of direct surveys of taxpayer behavior. Furthermore, a cross sectional data on individual tax returns filed for the years of assessment to was also used.
The purpose of Taxation in Ghana: Principles, Practice and Planning, is to make the many topics and branches of taxation understandable to all interested parties by using relevant examples and cases. The book gives a clear and comprehensible treatment of the standard topics that form the traditional taxation syllabus of the Institute of Chartered Accountants Ghana , the Chartered Institute of Taxation Ghana , Chartered Institute of Bankers Ghana , the Bachelor of Business Administration, Bachelor of Commerce, the Higher National Diploma in Accounting and other related disciplines. The Law of Taxation in Ghana seeks to clarify the legal foundations of taxation, issues on the interpretation of tax statutes, the legal implications of tax avoidance and tax evasion, the tax administration system in Ghana, issues on double taxation treaties and other relation legal issues bothering on taxation. The book covers topics on welfare economics, government revenue sources and government expenditure, theories explaining government expenditures, public debt analysis, intergovernmental fiscal relations, market failure, government failure, corruption and how it is caused as well as how it can be eliminated, public choice theory and other related topics. This publication has been carefully prepared but it has been written in general terms and should be seen as broad guidance only. The publication can not be relied upon and you should not act or refrain from acting upon the information contained therein without obtaining specific professional advice.
Introduction: Taxation as a concept Taxation as an economic concept and its role in an economy The legal basis of taxation Classification of Taxes: direct and indirect taxes, taxes on income and capital, consumption or expenditure taxes, progressive, regressive and proportional taxes. Equity Rules and a good tax system: views of classical economists and four cannons of taxation Adam Smith ; Equity in taxation: benefit principle, ability to pay, and horizontal and vertical equities. Approaches to interpretation of tax statutes: Strict and liberal interpretation, Purposive interpretation and the modern approach. Income as a tax base: conceptual and practical distinctions between income chargeable to income tax and capital gains not chargeable thereto. History of income tax in Ghana. It draws the students attention to the origins of tax in economics and other social fields.
PDF | This book covers all the principles and practice of taxation in Ghana. The book The last part, Part V discusses tax planning and strategy, tax exemptions,.
The tax withheld must be filed and payment made by the 15th of the month following the month in which the tax is withheld. The return is required to outline salaries paid to each employee, exemptions, tax reliefs, chargeable income, tax due and tax paid. Generally, the employer is required to compute the income tax on any employment income accrued or derived in Ghana by the assignees. They are obliged to remit it to the GRA within the first 15 days of the ensuing month in which the payment was made.
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