Abstract: Payment of Income taxes has been extensively studied in Ghana since 1960. It has been analysed and evaluated by academicians, professionals, and governments. The hardest thing in the world to understand is income tax. Nevertheless it is vital that income tax is understood as it forms a critical element of how a government affects the lives of its citizens. The primary objective for this study was to find out factors affecting artisanal firms in the payment of income taxes. The other objectives were to identify peculiar challenges faced by Garage Owners, Kumasi, towards income tax payment. To identify ways of bridging challenges faced by both Ghana Revenue Authority (Domestic Division) and the informal sector taxpayer to inculcate culture of tax compliance. The research design employed in the study was purely qualitative, descriptive, exploratory and quantitative. The major research instrument used was structured questionnaire and interviews. The data gathered were analysed with the use

• Publication Date: 12-Apr-2015
• DOI: 10.15224/978-1-63248-058-3-94
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Abstract: This paper presents a novel benchmarking tool, NMM-StoNED, which identifies the best practices closely located with each decision making unit (DMU) in the input-output space. Unlike the conventional techniques such as DEA where the success recepies of the benchmarks may not be transferable to all DMUs given their differences in, e.g., the operational scales, best practices identified by this method do not suffer from these problems and offer more practical values. NMM-StoNED is a specific configuration of the clustering and efficiency estimation algorithms in the benchmarking framework previously presented. This combination is able to cluster DMUs into less ambiguous groups and model the inefficiencies in a stochastic semi-nonparametric framework, which produces more accurate results than conventional benchmarking techniques such as DEA or other combinations such as the integration of K-means and StoNED. The performance comparison between NMM-StoNED and DEA has previously been reported

• Publication Date: 12-Apr-2015
• DOI: 10.15224/978-1-63248-058-3-95
• Views: 0
• Downloads: 0