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UNIVERSITY: ATLANTIC INTERNATIONAL UNIVERSITY, USA.
PROGRAM: DOCTORATE IN TAXATION
COURSE OF STUDY: CORPORATE TAXATION
NAME: REV. JOSEPH-DAVID KWAME ABU PIPPIM AMPOFO-DOLLAR STUDENT ID: UD73278BTA82438
ASSIGNMENT TITLE: "MAXIMIZING CORPORATE TAXES THROUGH DIGITISATION DELIVERIES IN DEVELOPING COUNTRIES, GHANA"
"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana"
TABLE OF CONTENT. 1. AKNOWLEDGEMENTS
4. COURSE OF STUDY: CORPORATE TAXATION
5. MATERIAL OF STUDY: "CONCEPTUAL PROBLEMS OF THE CORPORATE TAX": SWISS-USA COMPARATIVE ANALYSIS- By LIDEIKYTE HUBER, GIEDRE. AMSTERDAM: IBFD. 2019.
6. ESSAY OF STUDY: "MAXIMIZING CORPORATE TAXES THROUGH DIGITISATION DELIVERIES IN DEVELOPING COUNTRIES, GHANA".
9. BIBLIOGRAPHIES SOURCES ARTICLES APPENDIX
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 1.
Really appreciates and thanks God Almighty through His Son Jesus Christ of Nazareth, the Holy Spirit, the entire Body of Christ, the Board Council through its entire Structures in ATLANTIC INTERNATIONAL UNIVERSITY, particularly, Dr. Edward Lambert - Academic Advisor, Mr. William Mora- Tutor, Joy Mojuba among others and "Conceptual Problems Of The Corporate Tax": Swiss-USA Comparative Analysis- By Lideikyte Huber, Giedre. Amsterdam: IBFD. 2019.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 2.
As much as there are and could be several tax laws handles, CORPORATE TAX is definitely the possible significant magnetic to proffer, pursue, achieve and obtain taxes within Business Entities i.e. Corporate Entities in principal view aim and objective of 'substance over form' approach, that, Business or Corporate Entities are engaged in some activities which could be religious, social economic technical entertainment sport etc. for which some levels of incomes could generated for which taxes would leveled on these cycling activities as a source of Revenues of a given Government across particularly Developing Countries i.e. Ghana. Ghana is currently going through Structural Reformations through Digitalization, the currency of Facilitating, Accelerating the pace of Socio-Economic ICT and Infrastructural Developments amongst others in Economies across. In this regard, the Principal Agency of Revenues Collections and Mobilisations is the GHANA REVENUE AUTHORITY-GRA, which is currently digitalized for its Operations across. Corporate Tax, for which in GHANA REVENUE AUTHORITY-GRA, INCOME TAX ACT 896, 2015(subsequently amended, 2017, 2018, 2019, 2020 and 2021 respectively) defines as CORPORATE INCOME TAX, (CIT) as a tax type through its current vigorous digitalization, could as game changer for improving and increasable corporate tax collections and mobilisations to significantly impacts positively, Government Revenues to possibly advance Developmental Needs of the Country. Simply put, through possible effective and efficient Digitalization Diveries of Revenues Houses, Corporate taxes could step ups, lead fogs, quantum leaps, grow in leaps and bounds in possible competence drives, collections and mobilisations of Government Revenues in possible definite processes and procedures because possible businesses activities could easily identified and
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" proffered preferable, proportionate tax levels to instigate and stimulates cycling and sustainable fortunes of Revenue Mobilisations.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 3.
Digitalized Corporate Taxes Approach and Delivery is the process of using Electronic Platforms i.e. ICT Infrastructural Technological Programs i.e. possible hard and Softwares programs to discharge Statutory Obligations of Imposing, Collecting and Mobilizing Corporate Tax Revenues the Principal Agents of Government's particularly in developing countries i.e. Ghana. The emphasis of Corporate Tax is to the focal doorsteps of possible Business Organisations which could be for Profits and Non-Profits for which Corporate Income Taxes (CIT) as prescribed by the GHANA REVENUE AUTHORITY-GRA INCOME TAX ACT 896, 2015, subsequently amended in 2017, 2018, 2019, 2020 and 2021 stipulating, Corporate Income Taxes are proffered by the GRA based on Profits on Business Incomes as they may be, prescribed by the tax law. The challenge for the GHANA REVENUE AUTHORITY-GRA over the years of series of Reform Programs and Initiatives to actually to direct access possible contacts with businesses as they may be in other to rob them into the tax nets and baskets and it simply could not become workable over the years for which some level of premium was supposedly placed on increasingly tax educations through conferences, seminars, fora amongst others to instigate and stimulates voluntary compliances which ultimately proved futile sine possible gains could be marginal in view of overall tax collection and mobilization performances. The Emergence of aggressive vigorous and rigors Digitalization Steps by the Government, all possible locations either by residence or work places to be could traced or identified through GHANA
IDENTIFICATION CARDS Systems i.e. GHANA CARD by NATIONAL IDENTIFICATION AUTHORITY-NIA for which subsequently there has being Digitalization Operations and Applications of the entire Government Machinery through the Ministries through to the District
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" and Local Assembles across the Country. The GHANA.GOV.Com is the One spot of all possible Goods and Services Electronic Platforms for Receipts and Payments in doing Business with Government one way or the other. Digitalized Corporate Taxes then offers comprehensive coherence and Conserted regulatory and weaponry cycling regimes for Government through the GHANA REVENUE AUTHORITY-GRA to leverage possible data Identifications, collections and mobilisations through appropriate agencies particularly the REGISTRAR GENERAL DEPARTMENT RGD-GHANA to possibly locates businesses to proffer pursue achieve obtain preferable proportionate tax levels to these business to instigate and stimulates improving and increasable Revenues Drives and Mobilisations. Digitalized Corporate Taxes Delivery would pose significance, possible game changer, leapfrog’s inroads leaps and bounds in Government Revenues Fortunes considering the following possible merits benefits and advantages of Digitalized Delivery of Corporate Income Taxes; 1. NATIONAL DATABASE OF POSSIBLE BUSINESSES, 2. SORTINGS OF BUSINESSES IN SECTORAL DEMOGRAPHICS, 3. FIT AND PROPER CORPORATE TAXES IN PROPORTIONS, 4. INCREASE CORPORATE TAXES FORTUNES, 5.WHOLESOME CORPORATE TAXES EVALUATIONS, 6. ADVANCES IN CORPORATE TAXES ENGAGEMENTS & DISCOURSES. 7. ADVANCES IN CORPORATE TAXES RESEARCHS & DEVELOPMENTS. Notwithstanding, Digitalized Corporate Taxes Deliveries are equally confronted and associated with the following challenges, difficulties, bottlenecks stabling blocks amongst others; 1. POSSIBLE THREATS FOR DEVELOPERS DIGITIZED PLATEFORMS, 2. POSSIBLE SYSTEMS BREAKDOWNS, 3. POSSIBLE HACKERS OF DIGITIZED PLATEFORMS, 4. POSSIBLE CORRUPT OFFICIALS OF DIGITIZED PLATEFORMS, 5. POSSIBLE
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" MANIPULATIONS OF DATABASE BY GOVERNMENT'S, 6. DEVIANT COMPLIANCE PRACTICES Nevertheless, there are possible recommendations if considered would improve Digitalized Corporate Taxes Deliveries in instigating and stimulating improving and increasable Revenues Drives and Mobilisations for possible Governmental Projects and Developments across; 1. STRICT RULES OF ENGAGEMENTS OF DIGITIZED DEVELOPERS, 2. STRICTS & ROBUST FIRE WALLS REGIMES, 3. REGULAR DIGITIZED AUDITS, 4. TRAINING & RETAINING OF DIGITIZED PRACTITIONERS, 5. PROPORTIONATE CORPORATE TAXES
TAXPAYERS 7. IMPROVISED CORPORATE TAXES REFORMS THROUGH RESEARCH AND DEVELOPMENTS amongst others.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana"
4. COURSE OF STUDY: CORPORATE TAXATION. Corporate as the name suggests has to do with possible dealership's and entities that are of formal in nature and formation, observing, appropriating, aligning, adopting, complying and adapting where necessary rules of engagements, laws in practices to undertakes, pursue achieve and obtain a given aim and objective to make profit or otherwise, ultimately benefiting someway somehow in a set-up, community, society, regional, nationwide and global perspective cycling across. In effect Corporate has to formal activities backed by laws of a given areas operations. These Corporate activities could emerge in various and varied sectors of a given National lives which may include, religious, social economic (commerce, manufacturing, service), medical, media, entertainment, sports, amongst others across. It becomes material importance in law of such businesses given diversely areas of operations to operate within legal frame works as to what are possible rules of engagements, roles and responsibilities, rights and privileges as they may be stipulated in regulations across. In Ghana, the Company Codes called COMPANY ACT, 929, 2019, the current company codes regulating all businesses and possible businesses by the REGISTRAR GENERAL DEPARTMENT RGD-GHANA in the Ghanaian Business Space and Environment. It is upon these primes that CORPORATE TAXATION emerges which basically emphasizes possible levies and taxes enacted by law through an Act of Parliament to proffer preferably proportionate levels of levies and taxes applications to Corporate Entities for possible Revenues Drives and Mobilisations by Government's to adequately advance their quests of improving and increasable developmental Programs and Schemes for its Citizenry. Corporate Tax Operates in particularly in Ghana through the GHANA REVENUE AUTHORITY - GRA, the Principal Agent Backed by Law i.e. Legislative Instrument through an Act of 8|P ag e
"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" Parliament, GRA INCOME TAX ACT 896, 2015 which subsequently has gone through series of amendments through same Acts of Parliament in 2017, 2018, 2019, 2020 and 2021 concurrently. It is upon the GRA INCOME TAX 896 with is subsequent and concurrence updates and amendments from 2017-2021 respectively, that Corporate Income Taxes are stipulated, proffered on proportional basis from the individual as self-employed i.e. Sole Proprietorship, through Partnership, Joint-Ventures, Limited Liability Companies i.e. Public and Private Companies, Charities amongst others are adequately observed appropriated adopted complied applied and adaptable in compliance within the Ghanaian Business Space and Fraternity.
The critical and integral framework of Corporate Taxation in given jurisdiction in jurisprudence in Corporate Taxes Deliveries, Applications, Compliances and Practices advances the needful as a major line of Study, realizing the enormous strategic roles and impacts to places in a given Community Society Regional Nationwide and Global Perspectives in possible Coherence Comprehensive and Conserted National and International Developments across.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 5. MATERIAL OF STUDY: CONCEPTUAL PROBLEMS OF THE CORPORATE TAX: SWISS-USA COMPARATIVE ANALYSIS- BY LIDEIKYTE HUBER GIEDRE. AMSTERDAM:IBFD 2019. Respectable Author LIDEIKYTE HUBER GIEDRE in her Book "CONCEPTUAL PROBLEMS OF THE CORPORATE TAX" outlines extensively depths of how Corporate Tax emerged for its evolutionarily subsequent proffers, preferable proportionate levels of levies and taxes for a given Community Society Regional Nationwide and Global Perspectives as the may be across, particularly in the United States of America demographics of diversely Corporate Tax Applications and Switzerland i.e. SWISS equally in diversely and accordingly with possible ramifications cycling effects over the periods. Respectable LIDEIKYTE HUBER GIEDRE teases outs three cardinal concerns and contexts in taxations particularly in Corporate Taxes are; 1. Legal Personality, 2. Double Economic Taxation, 3. Ability To Pay. These possible considerations stretches into demographics, target groups, availability, accessibility, compliances and applicable measures in Tax Productivity Profitability Acceptability’s and Harmony within the Coherence Comprehensive and Conserted Tax Administrative Space and Chain particularly in Corporate Taxes with it's possible systemic bottlenecks stabling blocks challenges and difficulties amongst others which could be similarly posed to any given Country or Nation but with abrupt emphasizes in the USA and SWISS Comparative Approaches Analysis which could serve as a Leverage Platforms for Developing Countries i.e. Ghana amongst others across.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 6.
DIGITISATION DELIVERIES IN DEVELOPING ECONOMIES- GHANA. As already established in earlier submission, the utmost critical and integral economic and financial
NATIONAL/INTERNATIONAL DEVELOPMENTS Spaces and Cycling Chains, its plays particularly for possible Sustainable Developments going forward. It is upon these narratives that as part of possible innovative strategies and measures to step ups gains inroads lead fogs quantum leaps and bounds in Government Revenues particularly in Corporate Taxes, it is extreme relevance and importance to observe appropriate adopt comply apply and adapt Digitalization Deliveries for Corporate Taxes proffers, preferable proportionate and applicable levels to Wholesome Drives and Mobilisations within a given Community Society Regional Nationwide and Global particularly in Developing Countries i.e. Ghana. Digitalization Deliveries in Corporate Taxation, simply put, using digitalized or electronic platforms to tease outs corporate taxes proffers preferable proportionate acceptable and applicable levels with the singular aims and objectives to maximize to optimal levels of Government's Drives and Mobilisations of Tax Revenues to meet its cycling increasingly developmental needs of its Populaces particularly in developing countries i.e. Ghana who are short chain in draggling downturns of Revenues Determinations, Collections and Mobilisations. To this regard, the following outlines possible gains merits benefits and advantages where necessary when digitalized deliverable frameworks of corporate taxes are adequately observed appropriated aligned adopted complied applied and adaptable in compliances in a given Economy;
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 1. National Database Of Possible Businesses Digitalized deliverable frameworks of Corporate Taxes commences effectively and efficiently through gathering of all possible collectible available accessible achievable practicable obtainable data templates of possible existential businesses and newly concurrence ones that comes on board to be adequately identified ascertained located to proffered preferable proportionate and acceptable levies and taxes applications as they be applied by Law within a given jurisprudence particularly in developing countries i.e. Ghana to catch up all registered and possible unregistered businesses to rob them into the corporate tax nets and baskets to make increasable gains in Government Revenues Drives and Mobilisations for its increasingly developmental needs by its Citizenry. For example, GHANA REVENUE AUTHORITY-GRA in Digitalized Coherence and Cohesions with sister agencies like the REGISTRAR GENERAL DEPARTMENT RGD-GHANA, GHANA ENTERPRISE AGENCY-GEA, MICROFINANCE AND SMALL LOANS CENTRE MASLOC amongst to digitalisely rob in and catch up all possible business within the Ghanaian Business Space and Fraternity to step ups gainful Corporate Tax Revenues for Government urgency needs of funds to meet treacherous long-suffering developmental needs across the Country. 2. Sorting Of Possible Businesses In Sectoral Demographics. Digitalization Deliveries platforms and frameworks gives access to significant data imports of all possible business organizations to inform policy initiatives, directives, programs and scheme to advance the course of comprehensive coherence and Conserted corporate tax regimes in view of wholesome sectoral demographics of businesses in corporate tax proffers, preferable proportionate acceptable and applicable levels to improve Tax Productivity Profitability Acceptability’s and Harmony across the Corporate Tax Space and Chain.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" For example, GHANA REVENUE AUTHORITY-GRA, should be able to proffer preferable proportionate acceptable and applicable corporate taxes based on the uniquely diversely industries in Ghana particularly in view of low incomes of the average Ghanaian through more Corporate Tax friendliness in appropriate adequacies to rob in possible more Tax Revenues going forward with current digitalization programs. 3. Fit And Proper Corporate Taxes In Proportions An given templates of measurable business activities and operations in a Digitized Platforms offers the Tax Offices to know proper fit and proper approaches i.e. true fair and accurate representations through respective Financial Statements is a given period to administer possible fair and integrity Corporate Taxes through Digitalization. For example, GHANA REVENUE AUTHORITY- GRA can invest in common accounting and financial tools of soft applications templates for small scale businesses to ignore the increasing seemingly excuses of improper and incomplete records to set in measurable settings and set ups to advance corporate tax collections and mobilisations. 4. Increase Corporate Taxes Fortunes. Digitalization Deliveries for Corporate Taxes Applications, Compliance and Practices when well observed appropriated aligned adopted complied applied executed and adaptable will significantly poses significant inroads lead frogs quantum leaps leaps and bounds possible Corporate Taxes Revenues for which are extremely needful under the abrupt urgency of increasingly developmental needs particularly in developing countries i.e. Ghana. Although, it is earlier days yet within the digitalized deliverable corporate tax regimes through GHANA REVENUE AUTHORITY- GRA within the Ghanaian Business Space and Fraternity, it is highly predictable to poses significant progress and impacts in mopping Government Tax
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" Revenues going forward to possibly accelerate and expedite the pace of Socio-Economic ICT Infrastructural Developments amongst others across the Country. 5. Wholesome Corporate Taxes Evaluations Digitalization Deliveries for Corporate Taxes Applications offers great deal of Wholesome Comprehensive Coherence and Conserted Representations of possible Business Entities visa vie their respective Corporate Tax handles to really undertakes timely Evaluations which could be Monthly Quarterly Semi Annual and Annual in view of the Speeds that Digitalization Deliveries offers in other to instigates and stimulates reviewable where necessary to pose significance through observable considerable adoptable applicable and adaptable receivable imposive corporate taxes to impacts Tax Productivity Profitability Acceptability’s and Harmony within the Corporate Taxes Space and Chain across the Country. 6. Advances Corporate Taxes Engagements & Discourses. Digitalized deliverable frameworks of Corporate Taxes roll outs offers possible frequencies in engagements and discourses with Corporate Taxpayers to really get to know hard core facts issues that surrounds taxpayers to inform Policies Formulations Directives Programs and Schemes so as to make such resolutions easily Implementable where necessary to maximize Tax Productivity Profitability Acceptability’s and Harmony within the Corporate Tax Nets, Space and Chain to possible improving and increasable Revenues Drives and Mobilisations by Government's so as to advance and make progress with increasingly and demanding developmental projects across the Country. 7. Advances Corporate Taxes Research & Developments. Digitalized deliverable frameworks of Corporate Tax Regimes offers the Tax Offices, Tax Administrator's, Tax Consultants, Taxpayers Government's amongst others the template
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" opportunities to engage facts based and relevant checks frameworks of Research and Developments to advance Policies Formulations Directives Programs and Schemes in view of possible Coherence Comprehensive and Conserted Digitalized deliverable frameworks of Corporate Taxes Applications Compliances and Practices to ultimately impacts Government's Tax Revenues Drives and Mobilisations across the Country. Notwithstanding, there are some equally challenging and confrontations to Digitalized Deliverable Frameworks of Corporate Taxes Applications Compliances and Practices to Maximize Corporate Taxation Drives and Mobilisations through its Principal Agent's in developing countries, Ghana, may include as follows; 1. Possible Threats For Developers Digitized Platforms. In as much as digitalization Applications in Corporate Taxation Set Ups makes more gains their underpinning negative cycling effects, possible Developers of Digitized Platforms when not well checked in view of possible agreed Memorandum of Understanding (MOU), could undermines Clients by possibly leaking info’s and data's to their accomplices in view of more economic financial and security gains against their respective Clients for which GHANA REVENUE AUTHORITY-GRA, a Tax Administrator, could be highly risked and affected, affecting downward trends of improving and increasable Revenues Drives and Mobilisations by Government's. 2. Possible Systems Breakdowns. Digitalization Applications sometimes experiences hit caps and possible slow, low paces of performance deliveries which could lead to possible breakdown of systems operations for which Tax Administrator's like GHANA REVENUE AUTHORITY-GRA can become capable, ultimately affecting possible systemic negative accessible effects, affecting downtrends and
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" streams of improving and increasable Revenues Drives and Mobilisations by Government's to advance its obvious quests of advancing Socio-Economic ICT Infrastructural Developments amongst others. 3. Possible Hackers Of Digitized Platforms. Hackers as experienced sometimes by advanced economies that recently some European Countries were affected in the main stream ICT platforms. Developing Countries and Economies could not be exempted even with possible strict assurance measures by Digitalized Service Providers across for which can pose a danger to digitalization Applications particularly in Corporate Taxation. 4. Possible Corrupt Officials Of Digitized Platforms. Sometimes some allegedly corrupts officials within the Corporate Taxation Chain could pose dangers to very system they are supposedly working for. There by, possible taxes payments could be invaded, avoided partial declarations or non-compliant at all because certain officials might have orchestrated and occasioned for such cycling occurrences creating possible drops of improving and increasable Revenues Drives and Mobilisations by Government is to advance its obvious quests of Socio-Economic ICT Infrastructural Developments amongst others. 5. Possible Manipulations Of Database By Governments. Digitalization Applications could pose some level of challenges to its Populaces particularly if Government's wants to manipulates and abuse the system simply because, Government's has the upper hand and control with given National Database of the Country or Nation. It could dangerous particularly in Tax Revenues possible Policies Programs and Schemes if they are exploits her Citizenry for their parochial interests at the disadvantage of her Populace.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 6. Deviant's Compliance Practices As much as digitalization Applications in Corporate Taxation poses more gains, there some persons who not wants to avail themselves to these innovations by not aligning to comply right from the GPRS deployments through NATIONAL IDENTIFICATION CARDS, SOCIAL SECURITY & NATIONAL INSURANCE TRUST-SSNIT, ELECTORAL COMMISSION, GHANA REVENUE AUTHORITY-GRA i.e. TAX IDENTIFICATION NUMBER'S- TIN to coherently identified to be part of the wholesome systems operations in other to be part of the possible Tax Net Baskets particularly Direct Taxes i.e. Income Taxes Brackets. These deviant's compliant practices affects downtrends and streams of improving and increasable Revenues Drives and Mobilisations by Government's through its Principal Agent's, Tax Administrator's i.e. GHANA REVENUE AUTHORITY-GRA, thereby, ultimately affecting Government's obvious quests of Socio-Economic ICT Infrastructural Developments amongst others going forward.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 7.
Digitalized Deliverable Frameworks of Corporate Taxes Applications Compliances and Practices has highly imperative and competitive across since there are generally and globally increasingly and demanding developmental needs for respective Citizenry across which has brought compelling and propelling pressurable forces for successive Government's across to meet these concerns across. Indeed, the factual global trends particularly the force of social media has brought some significance in National and Global engagements and discourses, making Government's across to really taking concurrence steps to advance their drives and models of Revenues Mobilisations particularly in Corporate Taxes Space and Fraternity for which DIGITISATIONS DELIVERY is the trending game changer across. The following outlines possible outlooks to instigates and stimulates possible incremental models in Sustainable Corporate Taxes Applications Compliances and Practices within the Wholesome Tax Productivity Profitability Acceptability’s and Harmony Space and Chain to improve significantly Government's Tax Revenues across particularly in developing countries i.e. Ghana; 1. Strict Rules Of Engagements Of Digitized Developers. Digitalized Developers, Service Providers amongst others must be endeavored and engendered to keep faith in Compliances and Applications to the Spirits, Tenement’s and Letters of various varied Memorandum of Understanding-MOU agreed and signed becoming Legally binding in that upon defaults, possible and feasible Legal Actions could be taken against such penetrators to serve as possible and positive deterrents going forward particularly in Corporate Taxation in view of digitalization Applications.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 2. Strict And Robust Fire Walls Regimes. Digitalized Developers, Service Deliveries amongst others must endeavor and engender to deploy Strict Resistive and Robust Fire Walls Regimes to plucks and blogs hackers across to make possible safe haven of Digitized Platforms Applications particularly in the Tax Administrations Chain and Space to advance gainful trends of improving and increasable Revenues Drives and Mobilisations by Government's to impact significantly in their obvious quests of rendering SocioEconomic ICT Infrastructural Developments amongst others going forward. 3. Regular Digitized Audits. Digitalized Developers, Service Providers amongst others must be made to be Audited Regularly particularly Monthly and Quarterly at most to unravel and confronts possible revealing, readily and steadily shortfalls, pitfalls to maximize optimum Tax Revenues Drives and Mobilisations for Government's to up their respective games of delivering timely wholesome developmental issues confronting their Citizenry. 4. Training & Retraining Of Digitized Practitioners. Possible Practitioners within the Corporate Taxation Space and Chains must be adequately and regularly engaged in intermittent training training and retaining of improvised digitalization Programs Schemes and Applications to step up drives, particularly leading the processes in stepping ahead on course to rallying all possible stakeholders to involve and achieve Tax Productivity Profitability, Acceptabilities and Harmony going forward. 5. Proportionate Corporate Taxes Applications Developing Countries particularly Ghana must the people centered in view factual situational issues regarding businesses visa vie profitability measures and levels circumspective in cycling coherence comprehensive and Conserted manners before corporate taxes are proffered preferable
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" proportionate acceptable and applicable to taxpayers so as to advance tax productivity profitability acceptability and harmony within the Tax Space and Chain. 6. Regular Engagements With Corporate Taxpayers. It can only get better if the Tax Offices are closer to the taxpayers and really appreciates their day to issues and concerns in their respective businesses endeavors, it will significantly impacts Tax Productivity Profitability Acceptability’s and Harmony within the entire Tax Space and Chain. 7. Improvised Corporate Taxes Reforms Through Research And Developments. Digitalized Deliverable Frameworks of Corporate Taxes would have to constantly undertakes Cycling Research’s and Developments to inform significantly Tax Policies, Formulations Directives Programs and Schemes to actualize it's aims and objectives of impositions, applications and compliances in view of possible Coherence Comprehensive and Conserted Tax Representations Frameworks to utter utmost benefits to Corporate Taxpayers and instigates and stimulates improving and increasable Revenues Drives and Mobilisations by Government's across.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 8. CONCLUSION. Digitalized Deliverable Frameworks of Corporate Taxes Applications Compliances and Practices across are highly imperative and competitive for which it has become an UNCOMPROMISABLE TEMPLATES of possible game changer's in governing increasable Revenues Drives and Mobilisations particularly through Corporate Taxations. Developed Economies are already are positively leveraging Digitalization Deliveries of Corporate Taxes Applications which is yielding concurrently in advancing the increasingly developmental needs of its Populaces across whereas, Developing Economies are having slowly and nagging negative effects of analog platforms of Taxations particularly Corporate Taxations. Thankfully, Ghana as a developing Country has embraced Digitalization Deliveries Platforms in an WHOLESOME GOVERNMENT MACHINERY Operatives for which her Principal Agent's i.e. GHANA REVENUE AUTHORITY-GRA has currently adopted in full Digitalization including Corporate Income Taxes Applications Compliances and Practices on Digitalized Platforms to instant pay Corporate Taxes through Smartphones hoping to become the biggest game changer in Identifications, Ascertainments, Assessments, Collections, Audits and Mobilisations of Improving and Increasable Tax Revenues particularly in Corporate Taxes Revenues for her urgent needs of Financial Resources to fund most increasingly and demanding pressures of developmental needs of her Citizenry across the Country. Respectable LIDEIKYTE HUBER GIEDRE in her Book “CONCEPTUAL PROBLEMS OF THE CORPORATE TAX" poses a significant templates of references with practicable experiences from the SWISS and USA Comparative Analysis in Corporate Taxations to leverage particularly as highlighted i.e. "Digitalization Deliveries in Corporate Taxes in developing countries i.e. Ghana".
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" My Studentship with Atlantic International University has offered me such an opportunity to put up this possible workable material for developing countries particularly in Ghana to possibly leverage from for which amongst others could also do same across.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 9. BIBLIOGRAPHIES SOURCES ARTICLES APPENDIX 1. 2020-21, the thirteenth edition by JAMES MALCOLM. 2. 475 Tax deduction for business and self-employed individuals: An A – Z Guide To Hundreds Of Tax Write – Offs – By Bernard B. Kamoroff- CPA 3. Abridged Tax Law - 2020. 4. Academy of Accounting and Financial Studies Journal: Taxation of International Business Organizations. 2018 Vol.22 Issue: 1. 5. Advances in Taxation by Prof. JOHN HASSELDINE Vol 23, 2017 and concurrent 2019 Editions. 6. Africa Free Continental Trade Agreement – AFCTA 7. African Union – AU 8. Building Tax Culture, Compliance and Citizenships: A Global Source- 30th June 2015 9. Compliance Risk Management: Managing and Improving Tax 10. Compliance Risk Management: Managing and Improving Tax- Forum on Tax Compliance Sub-group- Approved By: Committee on Fiscal Affairs- October 2004. 11. Compliance with income tax administration among micro, small- C Peprah- 2020 12. Conceptual Problems of the Corporate Tax- By LIDEIKYTE HUBER GIEDRE, 2019. 13. Convergence in Global Tax Compliance-JSTOR- By S Phua- 2015 14. Copy from Withholding Taxes Applications & Self-Assessments Assignments. 15. Corporate Income Taxes and Entrepreneurship – IZA World of Labour – By J. Block-2016 16. Corporate taxation and distribution of income / NBER – By JR Hines, Jr – 2020 17. Corporate Taxation In The Global Economy - International Monetary Fund. Fiscal Affairs Department; International Monetary Legal Department - 10th March, 2019.
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"Maximizing Corporate Taxes Through Digitization Deliveries In Developing Countries, Ghana" 18. European Union – EU 19. Federal Income Taxation of Corporations And Shareholders – 7th Edition With 2017 Supplement – By Boris I. Bittker 20. Ghana Audit Service 21. Ghana.Gov. 22. Ghana Revenue Authority (GRA)- Income Tax Act 896, 2015. 23. Ghana Revenue Authority -GRA 24. Ghana Post Company Limited – GPRS 25. Ghana Statistical Service 26. How to Improve Tax Compliance? Evidence from Population- Wide- Jan-Emmanuel De Neve, Clement Imbert, Johannes Spinnewijn, Teodora Tsankova and Maarten Luts-18th March,2021. 27. How to improve tax compliance-VOX, CEPR Policy Portal- VoxEU- 20th May 2021 28. Improving Tax Compliance- Asian Development Bank- By A Chooi- 2020. 29. Improving Tax Compliance In A Globalized World- By Evans Chris- 2018 30. Improving Tax Compliance in a Globalized World- By Evans Chris-2018. 31. Improving Tax Compliance in Developing Economies- By N. Ahmed- 2012. 32. Improving Tax Compliance Strategies: Can the theory of...- JoAnne Langham, Neil Paulsen, Charmine Hartel- January 2012. 33. Improving Tax In Developing Countries- By RM Bird- 15th September 1992. 34. Income Tax Act. 592 - 2000 with subsequent amendments: Act: 622, 644, 669, 684, 700, 710, 710, 731,757,777,797,814,839,853 and 859. 35. Income Tax Act. 896- 2015.
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