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Open Access
Article
Publication date: 25 July 2023

Richmond Kumi, Richard Kwasi Bannor, Helena Oppong-Kyeremeh and Jennifer Ellah Adaletey

This paper examined tax compliance and its impact on agrochemical traders in Ghana.

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Abstract

Purpose

This paper examined tax compliance and its impact on agrochemical traders in Ghana.

Design/methodology/approach

Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.

Findings

The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.

Originality/value

To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 6 January 2023

Richmond Kumi and Richard Kwasi Bannor

The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

1440

Abstract

Purpose

The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

Design/methodology/approach

Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.

Findings

The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.

Originality/value

Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.

Details

Arab Gulf Journal of Scientific Research, vol. 41 no. 3
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 6 July 2021

Augustine Senanu Kukah, Andrew Anafo, Richmond Makafui Kofi Kukah, Andrew Victor Kabenlah Blay Jnr, Dominic Benson Sinsa, Eric Asamoah and David Nartey Korda

Inefficiencies in the power sector resulting from underinvesting and underselling reduce the ability of governments to adequately finance energy projects. The purpose of this…

Abstract

Purpose

Inefficiencies in the power sector resulting from underinvesting and underselling reduce the ability of governments to adequately finance energy projects. The purpose of this paper is to explore mechanisms of energy financing, benefits and challenges associated with innovative financing of energy infrastructure as well as strategies to improve innovative financing of energy infrastructure.

Design/methodology/approach

Questionnaires were used to elicit responses from respondents. Seventy-eight responses were retrieved. Mean score ranking, Kruskal–Wallis test and discriminant validity were the analysis conducted.

Findings

Partial credit guarantee; partial risk guarantee; credit enhancement; and loan guarantees were the significant mechanisms. Production efficiency; reduce pressure on public budgets; access to management expertise; and self-sustainability of infrastructure facilities were the significant benefits. Lack of transparency and adequate data for risk assessment; high up-front cost; heterogeneity, complexity, and presence of a large number of parties; and lack of a clear benchmark for measuring investment performance were the severest challenges. Complete transparency and accountability; political stability and public view on private provision of energy infrastructure services; and macroeconomic environment were the significant strategies.

Practical implications

This study is beneficial to energy sector as the current government of Ghana hints on willingness to involve private sector in management of the power sector.

Originality/value

The novelty of this study is that it is a pioneering study in Ghana on innovative financing of energy infrastructure.

Details

International Journal of Energy Sector Management, vol. 16 no. 2
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 27 April 2020

Ernest Kissi, Theophilus Adjei-Kumi, Samuel Twum-Ampofo and Caleb Debrah

The non-achievement of projects of best value remains a perennial problem within the construction industry. This paper aims to identify the latent shortcomings affecting the…

Abstract

Purpose

The non-achievement of projects of best value remains a perennial problem within the construction industry. This paper aims to identify the latent shortcomings affecting the achievement of value for money (VfM) within the Ghanaian construction industry.

Design/methodology/approach

From a comprehensive literature review and pilot survey, 18 variables responsible for the non-achievement of VfM were identified. Through purposive and snowballing sampling techniques, a questionnaire was administered to the target professionals. Factor analysis was used to establish the latent shortcomings underlying the same dimensions of VfM achievement in the Ghanaian construction industry.

Findings

A total of six components were identified and explained as external factors; institutional culture and policy constraints; technical and decision-making factors; human-related factors and accountability and transparency constraints. The relative importance index was used in analysing the strategies to addressing the shortcomings.

Social implications

The prevalent situation of poorly delivered projects and the continuous campaign for VfM necessitated the need for a study into explaining the latent shortcomings in achieving VfM within the Ghanaian construction industry. It is recommended that governments give VfM in public projects serious attention. This would help to reduce the overall cost of construction projects without compromising quality. When VfM is taken seriously, governments can save more money and undertake more projects as well as gain public acceptance in terms of transparency and accountability.

Originality/value

This study has set the pace for further research in the VfM analysis by identifying the latent shortcoming, which other developing countries can emulate.

Details

Journal of Public Procurement, vol. 20 no. 3
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 14 August 2007

Wally R. Smith

This paper aims to compare and contrast quality improvement in the domain of health care disparities with quality improvement in other domains.

883

Abstract

Purpose

This paper aims to compare and contrast quality improvement in the domain of health care disparities with quality improvement in other domains.

Design/methodology/approach

The author provides a descriptive essay and review to put forward the findings of their research.

Findings

In the USA, health care quality improvement systems have largely been accepted and institutionalized. Most if not all hospital and health care systems now have quality monitoring and improvement teams. In contrast, despite a plethora of stark reports in the literature showing that the US health care system has failed to deliver health care with equity when the care of Whites is compared with that of racial and ethnic minorities, there is not a parallel health care disparities improvement system in most health care settings.

Practical implications

Paralleling many steps that have been taken to improve quality in general, health care workers and health systems must take steps to improve structures and processes of care to reduce health care disparities.

Originality/value

Pinpoints some important distinctions between improving structures and processes of care related to health care disparities, and those related to other aspects of quality improvement. Doing so will save lives, and in the process improve overall quality.

Details

Clinical Governance: An International Journal, vol. 12 no. 3
Type: Research Article
ISSN: 1477-7274

Keywords

Article
Publication date: 14 December 2023

Samuel Osei-Gyebi and John Bosco Dramani

The purpose of this study is to analyze the nonlinear relationship between electricity consumption (EC) and electricity transmission losses (ETL) in Ghana. Also, we examined how…

Abstract

Purpose

The purpose of this study is to analyze the nonlinear relationship between electricity consumption (EC) and electricity transmission losses (ETL) in Ghana. Also, we examined how ETL moderate the effect of EC on economic growth in Ghana from 1980 to 2021.

Design/methodology/approach

We used timeseries data from 1980 to 2021 within an autoregressive distributed lag framework to analyze the links among ETL, EC and economic growth in Ghana.

Findings

Findings show the existence of an asymmetric long-run relationship between EC and ETL. Also, the negative effects of ETL on EC are bigger in the long run. In addition, ETL and EC combine to reduce economic growth, in the long run, providing evidence for the energy-led growth theory in Ghana. Population and inflation were also found to have a significant effect on economic growth in Ghana.

Originality/value

We examined the nonlinear nexus of EC and ETL, which extant studies have ignored in discussing the link between EC and economic growth. Again, we showed that ETL reduces EC causing a reduction in economic growth.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Book part
Publication date: 8 November 2003

Peter Finke

This paper compares the ways in which different livestock and agricultural products are exchanged in post-socialist Mongolia. It tries to explain why some goods are more…

Abstract

This paper compares the ways in which different livestock and agricultural products are exchanged in post-socialist Mongolia. It tries to explain why some goods are more commoditised than others. The hypothesis is that when marketing or barter exchange with professional merchants entail high opportunity costs, the chosen modus will rather be gift giving or personal barter within local networks. High opportunity costs, in turn, may arise because of the importance goods have for domestic consumption, because of the transaction costs connected with their exchange, or because of a high prestige value, which is not reflected in high market prices.

Details

Anthropological Perspectives on Economic Development and Integration
Type: Book
ISBN: 978-0-76231-071-5

Article
Publication date: 22 August 2019

Ozalle Marie Toms, Kim Reddig and Stephanie Jones-Fosu

The purpose of this study was to assess the diversity-related professional development needs of pre-service teachers in our college. According to a report released in 2017 by the…

Abstract

Purpose

The purpose of this study was to assess the diversity-related professional development needs of pre-service teachers in our college. According to a report released in 2017 by the National Center for Educational Statistics (NCES), minorities accounted for 20 per cent of all public elementary and secondary school teachers in the United States during the 2015-2016 school year. The same report noted that 51 per cent of all public elementary and secondary school students in the USA were nonwhite during the same school year. Schools will continue to become increasingly more diverse as it relates to the student population. Students of color are expected to make up 56 per cent of the student population by 2024 (Digest of Education Statistics, 2013). With the changing demographics of US schools, pre-service teachers must be prepared to teach, interact and support students and families whose cultures, beliefs and lifestyles may differ from their own. Cultural competence is having an awareness of one’s own cultural identity perceptions and views about difference, and the ability to learn and build on the varying cultural and community norms of students and their families (Muñoz and Graybill, 2015). The mere presence of diverse communities on college campuses is not sufficient in promoting positive educational outcomes related to diversity (Museus, 2008).

Design/methodology/approach

Qualitative survey research was used to assess diversity related professional development needs of pre-service teachers. Students were asked an open-ended question: ‘Please list topics of diversity training that should be offered to students in the college’ After the question, a text box was provided to allow respondents to provide a unique answer. This approach, as opposed to providing a list of predetermined responses to select from gave respondents the freedom to say exactly what they felt should be offered.

Findings

After analyzing the 163 open-ended responses provided by students six themes emerged. The themes were offering diversity-related professional development in the areas of disability/mental illness, cultural competence/awareness, LGBTQAI+/gender, facilitating conversations about diversity, discrimination and race/ethnicity.

Research limitations/implications

The sample came from one university; therefore, the results may not be generalizable to other predominantly white universities. Future research should collect data at other universities or the schools within the university system to determine the needs for other campuses. The results of such a study will always be limited in scope but they do describe the needs at the targeted University. The response rate was low, 24 per cent. The reasons for the low response rate are unclear. Other survey techniques, such as mail surveys or face-to-face meetings, may be more successful in obtaining a higher response rate.

Practical implications

Teacher preparation programs should assess students’ perceptions, knowledge and experiences as it relates to diversity, and survey pre-service teachers to determine gaps in the diversity training currently being offered. Diversity training must be intentional to prepare pre-service teachers to meet the demands of the diverse classroom.

Social implications

Future research should aim to assess pre-service teachers’ beliefs about diversity throughout the entirety of teacher preparation programs by assessing pre-service teachers in multiple classes and participants who attend independent diversity training opportunities. To address the rapid increase in cultural and ethnic diversity in education worldwide, pre-service programs should target and challenge pre-service teachers’ beliefs to assure equitable education to diverse students.

Originality/value

The paper that has been submitted is an original research that was conducted by the first author. The first and second authors used manual coding for data analysis.

Details

Journal for Multicultural Education, vol. 13 no. 3
Type: Research Article
ISSN: 2053-535X

Keywords

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