June 2015

Influence of individual ethical orientation on tax compliance: Evidence among Ghanaian Taxpayers

Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but...

Author(s): Randolph Nsor-Ambala

June 2015

Effect of distortionary and non-distortionary taxes on economic growth: Evidence from Sub-Saharan African countries

Studies on economic growth have provided insights into why states grow at different rates over time. Most recently, endogenous growth economics asserts that government expenditure and taxation will have both temporary and permanent effects on economic growth. The debate on the effectiveness of taxes as a tool for promoting growth and development remains inconclusive. Against this background, this study sought to...

Author(s): Ugwunta, Okelue David and Ugwuanyi, Uche Boniface