This note will briefly discuss the meaning of a tax, its characteristics, why taxes are imposed, and the sources of tax law in Ghana.
This note will discuss the rules that govern the interpretation of statutes by which taxes are imposed and why there is a need to have such rules.
This note will introduce income as one of the tax bases by providing various conceptions of what constitutes income, among other
This note will examine the statutory imposition of income tax on individuals and businesses in Ghana
This note will discuss the meaning of income from business and the imposition of tax on such income.
Income tax is imposed on income from business. Business includes trading. Would income tax be imposed on the income gained from illegal trading?
This note will discuss the meaning of profession as a form of business (per the definition in Section 133(a)(i) of Act 896), with its gains and profits being subject to taxation.
This note will discuss the meaning of income from employment and the imposition of tax on such income in Ghana
This note will discuss the meaning of income from investment and the imposition of tax on such income.
In this note, we will discuss how to ascertain the income that is eventually subject to tax. We do this by discussing the distinction between income and capital items and the various deductions that are allowed under Act 896.