As such, primary source of data was employed through the use of structured questionnaire to collect relevant information from all the 133 agro-allied industries in the study area and multinomial probit model was adopted for estimation. In this regard, the main objective of this study is to empirically evaluate and understand tax compliance determinants usingdata generated from agro-allied industries in some selected local government areas of Katsina state, Nigeria. Tax compliance is determined by many factors, which are categorized into social, economic, institutional, demographic and individual factors. Ghana Revenue Authority should implement preferential tax policies that support SMEs growth in Ghana with much emphasis on tax incentive packages to small enterprises. Medium enterprises also have higher growth potential than small enterprises.
Medium enterprises have higher propensity in terms of tax compliance compared to small enterprises. Firm size moderates the predictive relationship between tax administration and SMEs' growth. The multiple regression results revealed that tax administration accounts for a statistically significant positive weak variance in SMEs' growth, whilst tax incentives account for a statistically significant positive moderate variance in SMEs' growth. Structured questionnaires were administered for the collection of the primary data from 115 SMEs operating in the metropolis.
Explanatory research design supported by the quantitative research approach was employed. The study examined the effect of tax administration and tax incentives on the growth of small and medium enterprises in the Kumasi Metropolis of Ghana. Furthermore, structural economic reforms are necessary to boost growth and tax revenue mobilisation. The government can improve the efficiency and responsiveness of the tax system through good governance and strong political leadership. The estimated buoyancy coefficient for total tax revenue growth is 0.82, implying that the growth in total tax revenue did not match the growth of the economy during the estimation period. This implies that VAT revenue and custom duties are perfectly elastic to variations in their respective bases, at least in the long run. VAT revenue has a long run buoyancy coefficient of 1.35 while custom duties have a long run buoyancy coefficient of 1.42. The ARDL bounds test results indicate that VAT revenue and custom duties grow at a faster pace than the growth in final household consumption and import value, respectively. The tax system was found to be fairly buoyant, albeit there is still room for improvement.
#Benefit principle of taxation series
The study made use of annual time series data spanning from 1995-2017. This study aims to scrutinize the responsiveness of the South African tax system to changes in economic performance. The study has implications for financial regulators and the MMOs. Findings show that the chances of platform interoperability of mobile money network providers in Zimbabwe are dampened by service cost and government regulation policies which are used as competitive advantage strategies by all the three firms and the regulator. The results show that the probability of interoperability is increased by technological advancement, security, and shared infrastructure among the mobile money network providers.
#Benefit principle of taxation drivers
The research delineates five major drivers of platform level interoperability and provides interesting insights into the realities of platform interoperability. A quantitative approach was adopted using a Poisson regression model. The paper explores the possibility of platform interoperability in cash-strapped Zimbabwe.
The availability of ICT infrastructure is highly uneven and fragmented among the three MMOs and cash struggles are real in Zimbabwe, thus necessitating the need for interoperability. Substantial evidence has shown that conflicting organizational priorities and mistrust amongst competitors can make it difficult for operators to collaborate even when the benefits of interoperability are apparent.
The impetus for financial inclusion and poverty alleviation, places a strong demand on stakeholders, including scholars and policymakers, to proffer strategies that foster economic growth. The feasibility of interoperability of mobile money operators (MMOs) at platform level has always been daunting in the face of regulatory and market barriers which stifle innovation, customer sovereignty and drive operational costs which ultimately hinder economic growth and poverty alleviation, especially in developing countries.
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