The introduction and operation of the standard assessment tax system in Ghana
Author(s)/Corporate Author (s)Malik, I.A.;
United Nations. Economic Commission for Africa;
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The intention behind the introduction of the system was to bring the large number of self-employed individuals and small traders asses-sable to income tax within its net, faced with the continuing pressure for increased real revenues to finance an expanding public sector, the government of Ghana had to take measures to effectively tackle the problem of large scale tax avoidance by such persons.