TAX ADMINISTRATION IN GHANA (A CASE STUDY IN KUMASI METROPOLIS)
Published In: 2ND INTERNATIONAL CONFERENCE ON ADVANCES IN ECONOMICS, SOCIAL SCIENCE AND HUMAN BEHAVIOUR STUDY
Author(s): SAMUEL OPPONG BOAMPONG
Abstract: The role of the Ghana Revenue Authority (GRA) cannot be ignored. The primary responsibility of every government is to provide better or improved living conditions for its people. Carrying out infrastructure and developmental projects involves huge capital expenditures. To meet these expenditures the government relies on taxes, non-taxes as well as loans and grants from foreign countries. Taxes are expected to bring benefits to the economy of Ghana. This includes fiscal benefit which improves the development of the nation. The study identifies and examines the challenges facing the administration of taxes in Ghana. The study was undertaken to outline the various challenges of Ghana Revenue Authority and make some suggestions and recommendations to combat such challenges thereby helping to expand the tax net for the country. It came out from the study that the challenges were pertinent to both tax officials and the taxpayers. In view of this, recommendations were made, which I strongly b
- Publication Date: 29-Aug-2015
- DOI: 10.15224/978-1-63248-076-7-51
- Views: 0
- Downloads: 0
AN ANALYSIS OF CO2 EMISSIONS, ENERGY CONSUMPTION, ECONOMIC GROWTH AND FOREIGN DIRECT INVESTMENT IN THAILAND
Published In: 2ND INTERNATIONAL CONFERENCE ON ADVANCES IN ECONOMICS, SOCIAL SCIENCE AND HUMAN BEHAVIOUR STUDY
Author(s): MATHAVEE KEORITE , OLUWASOLA E. OMOJU
Abstract: The aim of this study is to understand the relationship between CO2 (carbon dioxide) emissions, energy consumption, economic growth and FDI (foreign direct investment) in Thailand during the period from 1988 to 2014. This study use cointegration and Granger causality to examine the relationship between the variables. The results confirm the existence of long-run equilibrium among all four variables. Meanwhile, energy consumption and FDI positively influence CO2 emissions. Moreover, square of economic growth has negative impact on CO2 emissions in Thailand. The results also reveal that there are two way causalities between CO2 emissions and energy consumption in Thailand. Given the result that square of economic growth has negative impact on CO2, these findings support the EKC(Environmental Kuznets Curve) hypothesis which assumes an inverted U-shaped relationship between CO2 emissions and economic growth in Thailand. In addition, energy consumption is found to Granger cause CO2 emission
- Publication Date: 29-Aug-2015
- DOI: 10.15224/978-1-63248-076-7-52
- Views: 0
- Downloads: 0