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Article
Publication date: 21 May 2020

Kofi Osei Adu and Stephen Amponsah

This paper aims to investigate the correlates of tax registration among self-employed in Upper Denkyira East municipal and Upper Denkyira West district in Ghana.

Abstract

Purpose

This paper aims to investigate the correlates of tax registration among self-employed in Upper Denkyira East municipal and Upper Denkyira West district in Ghana.

Design/methodology/approach

In all, 783 self-employed were interviewed and discriminant analysis was used to examine the factors that influence a self-employed person’s decision to register with Ghana Revenue Authority.

Findings

The study found that, age of the self-employed, number of times tax officers visit and inspect self-employed, experience in business, number of years of schooling, distance to tax office and estimated annual profit are important discriminants of tax registration compliance.

Originality/value

Tax registration is the fundamental element of tax compliance since any effort to exact compliance from taxpayers begins with registration with the tax authority. However, previous studies in the Ghanaian informal sector such as Baba (2010), Baba and Asante (2012) and Razak and Adafula (2013) have focused mainly on aggregate tax compliance (registration, filing, reporting and payment combined) without given specific attention to this fundamental component of tax compliance risk. Therefore, this study seeks to address the gap in the literature.

Details

International Journal of Law and Management, vol. 62 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 13 November 2017

Kofi Osei Adu and Stephen Amponsah

This paper aims to examine the relationship between registration of business and tax payment among micro-business owners in Nkoranza South Municipal and Nkoranza North…

Abstract

Purpose

This paper aims to examine the relationship between registration of business and tax payment among micro-business owners in Nkoranza South Municipal and Nkoranza North District in Ghana.

Design/methodology/approach

Interview schedule was used to collect information from 720 micro business owners who qualify for tax stamps. The study used correspondence analysis as the analytical tool.

Findings

The study found a significant association between registration of business and tax payment. The biplot also indicated that unregistered businesses and businesses registered with District Assembly only are more likely to evade tax than those registered with Ghana Revenue Authority.

Originality/value

In Ghana, for instance, owner of business is required by law to provide information on his/her business, himself/herself and partners (as the case may be) to the Registrar-General Department, and thereafter, the business should also be registered at the nearest Ghana Revenue Authority District Office. This regulation was enacted in 2005, and it is expected that this registration will help tax authority in tax collection, as they will have adequate knowledge about businesses in the area including the location of the businesses. However, after 10 years in existence of this regulation, the effect of this registration requirement on tax payment in Ghana is not known. It is this gap that the present study seeks to fill by looking at the relationship between registration of business and tax evasion in the Ghanaian informal sector.

Details

International Journal of Law and Management, vol. 59 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 13 November 2017

Stephen Amponsah and Kofi Osei Adu

The purpose of the study is to analyse social and demographic factors that affect tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana.

Abstract

Purpose

The purpose of the study is to analyse social and demographic factors that affect tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana.

Design/methodology/approach

The study adopted a cross-sectional survey design to sample 783 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from micro-taxpayers by using a structured interview. Ordered logit regression model was used to regress the extent of tax stamp compliance on socio-demographic factors in relation to tax stamp cases in the study area.

Findings

The study found that occupational association status, location, gender, type of business operated, age, level of education and household size are significant predictors of tax stamp compliance in the study area.

Originality/value

The originality of the study is in twofold. First, the study dwells on extant literature on social and demographic factors of tax compliance in general and specifically applies them to a special kind of presumptive tax, tax stamp, in Ghana. The study is also considered as the first of its kind to perform rigorous statistical analysis of social and demographic factors in relation to tax compliance.

Details

International Journal of Law and Management, vol. 59 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 29 November 2018

Philip Kofi Adom, Mawunyo Prosper Agradi and Christopher Quaidoo

Following the reforms in monetary policy and shift in fiscal policies, it is logical to presume that these reforms may cause a significant structural change in the dynamic…

Abstract

Purpose

Following the reforms in monetary policy and shift in fiscal policies, it is logical to presume that these reforms may cause a significant structural change in the dynamic processes of inflation and hence affect the nature of inflation persistence. The purpose of this paper is to examine the persistence nature of the different inflation episodes while controlling for the effects of demand- and supply-side factors, which are modeled as regime-dependent.

Design/methodology/approach

This paper used the Markov-switching dynamic regression and annual time series data.

Findings

The results showed that high inflation regime is more persistent than low inflation regime, with a respective average duration of an escape of 3.5 and 2.57 years, which suggests that price stability achievements are less sustainable. In both regimes, demand- and supply-side factors play significant roles in driving inflation, but the effect of the latter dominates. Thus, on the argument of whether inflation in Ghana is structural or monetary, the results support the former. The roles of both structural and monetary factors have changed over time, but that of the former has been more significant and important in Ghana.

Originality/value

This study provides the first empirical attempt, in the case of Ghana, that examines the persistence nature of different inflation regimes, while modeling the effects of supply and demand factors as regime dependent. In the modeling sense, the authors also contribute by ruling out the assumption that the researcher knows the processes responsible for each observation at each point in time.

Details

International Journal of Emerging Markets, vol. 13 no. 6
Type: Research Article
ISSN: 1746-8809

Keywords

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Article
Publication date: 15 February 2021

Henry Kofi Mensah, Ahmed Agyapong and Benjamin Appiah Osei

The issues regarding environmental behaviour in the hospitality sector are relatively underexplored, particularly in developing economies. To date, studies on corporate…

Abstract

Purpose

The issues regarding environmental behaviour in the hospitality sector are relatively underexplored, particularly in developing economies. To date, studies on corporate social responsibility (CSR) have reported a positive effect on the behaviour of employees generally. Inspite of the heightened interest in CSR and environmental behaviour, inquiry on this relationship is still deficient in a rigorous examination of potential boundary conditions. Therefore, this study examined the moderating influence of eco-lifestyle on the association between CSR and eco-citizenship behaviour (ECB) as well as its dimensions.

Design/methodology/approach

This study adopted a cross-sectional technique with a sample of 812 employees selected from luxury hotels via simple random sampling. A self-reported questionnaire was used to collect data from the hotel employees Descriptive statistics, Pearson’s correlation test and structural equation modelling were used to present findings.

Findings

The results of this study confirmed that CSR positively influences ECB upon controlling for education, job tenure, income and employee rank. Moreover, eco-lifestyle positively moderates the influence of CSR on ECB and each of its three domains. This study concluded that eco-lifestyle increases the positive impact of CSR on ECB.

Originality/value

Apparently, previous studies in this research area have often proffered an insufficient explanation on the conditions by which CSR positively influence employees’ environmental behaviour. This study considered this condition and examined the extent to which the association between CSR and ECB is moderated by the eco-lifestyle of employees in luxury hotels.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

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Article
Publication date: 15 February 2021

Kofi Agyekum, Emmanuel Adinyira and Judith Amudjie

The purpose of this paper is to examine the views of construction practitioners on the prevalence of ethical misconduct within the invitation to tender and tender…

Abstract

Purpose

The purpose of this paper is to examine the views of construction practitioners on the prevalence of ethical misconduct within the invitation to tender and tender evaluation and award stages of construction contracts in Ghana.

Design/methodology/approach

Following a critical comparative review of literature resulting in the identification of 18 potential misconducts within the invitation to tender and 11 potential misconducts within the tender evaluation and award stages of construction contracts, a questionnaire survey was conducted among 65 construction professionals. Data obtained from the survey were analysed using both descriptive (i.e. frequencies, mean scores and standard deviations) and inferential statistics (paired t-test), followed by gap analysis.

Findings

The findings revealed that corrupt, fraudulent, collusive or coercive practices, client divulging more information to the preferred bidder and inflating tender prices by tenderers in return for kickbacks are key unethical practices prevalent at the invitation to tender stage. Following these key unethical practices, the findings further suggested through gap analysis that submission of bids on non-working days and inadequate time for preparation and submission of tenders were the top two unethical practices that needed serious interventions at this stage. At the tender evaluation and award stage, the findings revealed that interference by influential people in political positions, fake tendering and bid shopping are prevalent. Again, from the gap analysis, interference by influential people in political positions and poor definition of selection criteria were identified to be the two key unethical practices that need urgent intervention at this stage of construction contracts.

Practical implications

This study holds a significant practical implication in the sense that key unethical practices at the invitation to tender and tender evaluation and award stages of construction contracts have been identified, and this provides a suitable basis for stakeholders that spearhead such activities to offer suitable interventions to control such practices.

Originality/value

This study contributes to the body of knowledge as it uncovers ethical misconducts within two important phases of construction contracts in a developing country setting. As there is a continuous effort by the international community towards finding lasting solutions to such misconducts, the findings from this study can be used as a starting point for appropriate policies to be put in place in Ghana to control such misconducts.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

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