A determination of the cash flow impact of paying advance corporate income tax in Ghana
Though advance payment of corporate tax is a major tool employed by governments for mobilising tax revenue, it is often considered to have a distortionary impact on taxpayers. The study is a quantitative investigation of the cash flow impact of paying income tax by Ghanaian companies. The data used...
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| Format: | Article |
| Language: | English |
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Africa Development and Resources Research Institute (ADRRI)
2020-12-01
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| Series: | Journal of Arts and Social Sciences |
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| Online Access: | https://journals.adrri.org/index.php/adrrijass/article/view/594 |