The impact of taxation on the performance of small scale businesses in Ghana. A case study of Wa zonal council

Inhaltsverzeichnis (Table of Contents)

• CHAPTER ONE
  • INTRODUCTION
  • Background of the Study
  • Statement of the Problem
  • Significance of the Study
  • Purpose of the Study
  • Objectives of the Study
  • Research Questions
  • Scope of the Study
    • Subject Scope
    • Geographical Scope
• CHAPTER TWO
  • LITERATURE REVIEW
  • Introduction
  • Definition of Small-scale Enterprise
  • Types of Small-scale Businesses
  • Characteristics of Small-scale Enterprise
  • Some Common Features of Small Scale Enterprises in Ghana
  • Contribution of the Small-scale Enterprise
  • What is Tax
    • The Concept of Taxation
    • Forms of Taxes
    • Objectives of Taxation
    • Tax Policies
    • Identification of Tax Payer
    • Fines and Penalties
  • Methods of Taxing the Small Scale Business
  • Administering Small Business Taxation
• CHAPTER THREE
  • METHODOLOGY
  • Introduction

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This dissertation investigates the impact of taxation on the performance of small-scale businesses in Ghana, using a case study of the Wa Zonal Council. The study aims to identify key tax-related challenges faced by these businesses and assess the effectiveness of existing tax policies and administration in supporting their growth and development.

• Impact of taxation on small-scale business performance
• Tax-related challenges faced by small-scale businesses
• Effectiveness of tax policies and administration in Ghana
• Role of taxation in promoting the growth and development of small-scale businesses
• Recommendations for improving tax policies and administration to support small-scale businesses

Zusammenfassung der Kapitel (Chapter Summaries)

Chapter One: Introduction presents the background of the study, outlining the significance of small-scale businesses in Ghana's economy and highlighting the need to understand their relationship with taxation. It defines the problem, stating the limited research on the impact of taxation on the performance of small-scale businesses in Ghana. The chapter also discusses the study's objectives and research questions, outlining the scope of the research.

Chapter Two: Literature Review delves into existing literature on small-scale businesses, taxation, and their intersection. It defines small-scale enterprises, explores their characteristics and contribution to the economy, and provides an overview of the concept of taxation, its forms, objectives, and policies. The chapter examines methods of taxing small-scale businesses and discusses challenges associated with administering these taxes.

Chapter Three: Methodology outlines the research design, data collection methods, and data analysis techniques employed in the study. It explains the rationale behind the chosen methodology and addresses ethical considerations.

Schlüsselwörter (Keywords)

The main keywords and focus topics of this dissertation include small-scale businesses, taxation, performance, Ghana, Wa Zonal Council, tax policies, tax administration, challenges, and recommendations.