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 book will be of great use to undergraduate students of GIMPA’s Greenhill College who are pursuing programmes in Bachelor in Accounting, Bachelor in Accounting and Finance, Bachelor in Public Finance, and Bachelor in Business Administration.
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.
Ali-Nakyea & Associates, a Ghanaian Unlimited Liability Company is a firm of Tax Attorneys, Solicitors and Consultants.
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 .
Please cantact Ali-Nakyea & Associates to discuss these matters in the context of your particular circumstance. Ali-Nakyea & Associates, its patners, directors, employees and agents do not accept or assume any action taken by anyone in reliance on the information in this publication or for any decisions based on it.