Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Utilization of personal tax relief schemes: An empirical analysis in the context of tax evasion

Mavis Pobbi
  • Mavis Pobbi
  • Department of Accounting, School of Business, University of Education, Winneba, Ghana.
  • Google Scholar
Samuel Gameli Gadzo
  • Samuel Gameli Gadzo
  • Department of Banking and Finance, School of Business, University of Education, Winneba, Ghana.
  • Google Scholar
Emmanuel Atta Anaman
  • Emmanuel Atta Anaman
  • Department of Banking and Finance, School of Business, University of Education, Winneba, Ghana.
  • Google Scholar
Philip Yamoah Esse
  • Philip Yamoah Esse
  • Accounting and Finance Department, Ghana Institute of Management and Public Administration, Ghana.
  • Google Scholar
Holy Kwabla Kportorgbi
  • Holy Kwabla Kportorgbi
  • Controller and Accountant General, Ghana.
  • Google Scholar


  •  Received: 09 October 2018
  •  Accepted: 14 November 2018
  •  Published: 30 November 2018

References

Agyei A, Gyamerah S (2014). The Awareness of Employees on Tax Relief Scheme in Ghana. International Journal of Business and Management 9(1):79-83.

 

Allingham MG, Sandmo A (1972). Income tax evasion: A Theoretical Analysis. Journal of Public Economics 1:323-338.
Crossref

 
 

Anaman EA, Gadzo SG, Gatsi JG, Pobbi M (2017). Fiscal aggregates, government borrowing and economic growth in Ghana: an error correction approach. Advances in Management and Applied Economics 7(2):83-104.

 
 

Boakye EK (2011). Assessing the challenges of tax revenue mobilisation in Ghana: A case of Sunyani municipality. PhD Dissertation, Institute Of Distance Learning, Kwame Nkrumah University of Science and Technology. Available at: 

View

 
 

Gatsi JG, Gadzo SG, Kportorgbi HK (2013). The effect of corporate income tax on financial performance of listed manufacturing firms in Ghana. Research Journal of Finance and Accounting 4(15):118-124.

 
 

Gbadago FY (2017). Personal Tax Relief Schemes: Awareness and Usage among Personal Income Taxpayers within Kumasi Metropolis of Ghana. Asian Journal of Economics, Business and Accounting 3(1):1-16. 
Crossref

 
 

Hiagbe B (2012). An Assessment of the Utilization of Tax Reliefs on the Personal Income Tax Payers in Ghana: Institute of Professional Studies. Unpublished Thesis, Institute of Professional Studies

 
 

Jacobs B (2007). Optimal Tax and Education Policies and Investments in Human Capital. Theory and Evidence. Cambridge: Cambridge University Press.

 
 

Kotlán I, Machová, Z, Janíčková L (2011). Vliv zdanÄ›ní na dlouhodobý ekonomický růst. Politická Ekonomie 59(5):638-658.
Crossref

 
 

Lymer A, Oats L (2009). Taxation: Policy and Practice (16th ed). Birmingham: Fiscal Publications.

 
 

Pobbi M, Essel YP (2017). Principles and Practice of Taxation. Accra Ghana, BigMic Publishers.

 
 

The Ghanaian Income Tax Act, 2015 (Act 896). 

View

 
 

Zeva MP (2012). Personal Tax Reliefs. Recruiter, 30. Unpublished.