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The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana.

A cross-sectional survey design was adopted to sample 305 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from the micro-taxpayers using structured interview. Binary and multinomial logit regression models were used to regress the tax stamp evasion on economic and non-economic factors.

The study found that the likelihood of micro taxpayers to evade tax stamp is predicted by age, application of sanctions, guilt feeling, transportation cost to tax office and rate of tax audit. Thus, the study found partial support for expected utility, planned behaviour and attributory theories in explaining tax evasion behaviour of micro-taxpayers.

There are several measures of addressing tax evasion behaviour of micro taxpayers. Evasion behaviour can be deterred by enforcement strategies such as application of sanctions and regular tax audit, establishment of more tax offices in the districts and writing normative messages on the faces of tax stamp stickers.

This study helps explains the tax evasion behaviour of micro-taxpayers of a developing economy like Ghana using a special type of tax design meant to capture such taxpayers in the tax bracket. To the best of our knowledge, the study is unique in terms of the means of measuring tax evasion and the methodologies used.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Implicating myself in Métis scholar Natalie Clark's question “who are you and why do you care?” (2016, p. 48), this chapter traces the theorization of love in the Human Services, with a focus on the field of Child and Youth Care. I explore love as an ethical, political, and necessary force in times of ongoing colonial and state violence against Indigenous and racialized peoples (Ferguson & Toye, 2017). I go on to highlight my graduate research as a Child and Youth Care Masters student and educator, grappling with my own settler identity as a diasporic, queer, ciswoman of color, and questioning my complicity as a settler body on stolen Indigenous lands. The chapter includes vital knowledge from my research with Sisters Rising, an Indigenous-led, community-based, participatory study that uses arts-and-land-based ways of knowing to honor and uphold stories, art, and knowledge from Indigenous and racialized young peoples and communities. By tracing the reflections on decolonial love shared through Sisters Rising, I consider ways that racialized settler practitioners might engage a decolonial love ethic in praxis. Calling upon critical feminist, Indigenous, and postcolonial scholarship and brilliance, this chapter invites other settler practitioners, specifically those who identify as racialized or people of color to reckon with the intricacies of our collective complicity in notions of settler purity and apolitical practice (Shotwell, 2016). Throughout the chapter, I highlight conceptual approaches for loving politicized praxis rooted in movements toward social justice, Indigenous sovereignty-building, and decolonization.

This study examined the impact of the Input Credit Scheme (ICS) by the Integrated Water Management and Agriculture Development (IWAD) on the productivity and food security of smallholder rice farmers in Ghana.

Cross-sectional data from 250 rice farming households in the Mamprugu Moagduri district of the North East Region obtained from a multi-stage sampling technique were used for the study. Inverse Probability Weighted Regression Adjustment (IPWRA), Propensity Score Matching (PSM) and Kendall's coefficient of concordance were the methods of analysis employed.

Empirical results show that education, rice farming experience, dependency ratio, FBO membership, farm size and farm age were the significant factors influencing participation in the input credit scheme (ICS). Also, participants had an average rice productivity of 1,476.83 kg/ha, whereas non-participants had 1,131.81 kg/ha implying that participants increased their productivity by about 30%. In addition, the study revealed that participant households increased their household dietary diversity (HDDS) by 0.45 points amounting to about 8% diversity in their diets. High-interest rates associated with credit received, the short periods of credit repayment and the high cost of inputs provided under the scheme were the most challenging constraints associated with partaking in the ICS.

The available literature on agricultural interventions have predominantly emphasized input credit as a key factor for improving cropt productivity and food security of smallholders. This study provides compelling evidence that participation in ICSs can result in substantial benefits for agricultural development, as evidenced by increased productivity leading to improved food security. The significance of these findings is highlighted by the fact that, through participation in input credit schemes, smallholder rice farmers in many developing countries see substantial improvement in their capacity to access productive resources, thereby improving their productivity, while simultaneously reducing food insecurity.

Leveraging on the improved productivity of participants in the ICS, this study advocates that such input credit schemes should scale up to more food-insecure farming communities in Ghana.

The study uses a doubly robust econometric approach to evaluate the impact of ICS on smallholder rice farmers' productivity and food security in Ghana, making it the first of its kind. The findings offer a solid basis for future research and provide guidance for policymakers looking to boost agricultural development in Ghana.

Using a multinational corporation (MNC), Nestlé Ghana Limited (NGL) that operates in a developing economy (Ghana) as a case study, this paper aims to examine the influence of customers’ CSR awareness level and their perception of NGL’s corporate social responsibility (CSR) motives on the firm’s non-financial performance (image and reputation).

A quantitative approach, using questionnaires and simple random sampling method, was used to survey 300 customers. Structural equation model-partial least square (SEM-PLS) was used to analyse the data.

The results show that customers’ CSR awareness levels have a positive impact on NGL’s image and reputation. In contrast, the study revealed that customers’ perception of NGL’s CSR motives has a negative impact on NGL’s image and reputation.

NGL should maintain a balance between customers’ perception of its CSR motives and its image and reputation to project the firm’s CSR position as posted in the firm’s create shared value report.

The study is one of the few studies in sub-Saharan Africa, and especially in Ghana, about how an MNC’s CSR engagements influence its image and reputation in a developing economy context. It further makes a contribution to CSR literature in Ghana.

The purpose of this paper is to investigate the factors that cause government construction projects failure in a developing economy.

The study used the sequential data collection approach through an in-depth semi-structured interview (16 participants) and questionnaire survey (230 participants) to solicit their perceptions from project management practitioners (PMP), contractors and client (government officials) about the factors that lead to Ghanaian Government construction projects. The relative importance index was used to determine the relative importance of the factors identified. This was followed by Spearman rank correlation coefficient and Kendall’s coefficient of concordance to measure the degree of agreement among the participants on their perceptions.

In total, 34 factors were identified as the main factors that lead into Ghanaian Government construction projects failure. The top ten most important factors that cause Ghanaian Government construction projects failure are: political interferences, delays in payment, partisan politics, bureaucracy, corruption, poor supervision, lack of commitment by project leaders, poor planning, starting more projects than the government can fund and change in government. The failure factors were grouped into four main themes and found that the most important failure factors are leadership. This is followed by management and administrative practices, resources and external forces, respectively.

This study is limited to only the public sector, and therefore the findings may not be applicable in the private sector.

Policy makers and construction PMP would be able to use the findings as a guide during the implementation of government projects in order to reduce and/or avoid government construction projects failure.

Construction projects failure in developing countries is high. Accordingly, the extant literature has been devoted to identifying the factors that lead to failure; however, they have mainly been discussed from a generic point of view or individual case studies. Researches that focus exclusively on government construction projects in developing countries are rare despite the dynamics in which these projects are implemented. This research extends the construction project management literature by focussing on government construction projects in a developing economy, where there are weak public institutional systems coupled with partisanship politics and bad cultural orientation towards government sector work inherited from a colonial rule.

The purpose of the study is to evaluate key factors considered in the maintenance and management of property and facilities in a public tertiary institution in Ghana, taking reflective cognizance of the poor maintenance culture in the country.

The cross-sectional design was adopted, employing both structured and semi-structured interview questionnaires for quantitative and qualitative interview data, respectively from multiple individuals in the Koforidua Technical University. The Statistical Package for the Social Sciences (SPSS) tool was deployed to analyze the quantitative data, while the focus group interview was recorded, transcribed and thematically analyzed.

The paper reveals the need for a working policy and strategy for the maintenance of public property to ensure sustainability of practices. Essential factors such as effective communication flow and the competence of the maintenance team were highly ranked in the maintenance of public property. The use of computerized systems and other technological tools in maintenance practice featured low, and this calls for improvement in the delivery of maintenance services. Another critical finding was the need for effective engagement of all stakeholders in the planning and development of strategies to improve property maintenance.

The findings have practical implications for practitioners and society at large. Notably, they enjoin public sector institutions to embrace policy-driven public property management and maintenance, strategic outlooks for public property maintenance, technological advancement in property management and effective engagement of all stakeholders in property maintenance delivery.

This paper reviews a collection of maintenance practices and moves further to evaluate them using a case study of a public institution to draw useful outcomes. It offers new knowledge pursued to fill a revealed gap in the literature.