Research proposal on taxation in ghana, eu digital tax: a summary of the criticisms | tax foundation

There are many reasons for EssayLib. This would represent a revenue increase of approximately 0. The process of research proposal writing is a challenge for inexperienced students who have no ideas how to compose the paper well.

EU Digital Tax: A Summary of the Criticisms | Tax Foundation

Domestic investment is crucial to the attainment of sustained growth and development Ekpo, Traditional Businesses. To guide research proposal on taxation in ghana study, two hypotheses were formulated.

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Search for what you are looking for Quick Project Search. This difficult task is driven by some faulty analysis and assertions about the tax burden faced by digital companies.

Searching makes things a lot easier. One should analyze the positive and the negative sides of taxation to be able to offer his own ideas concerning this phenomenon.

A review of literature was down to ensure solid conclusion for the study. These include the personal income tax, companies income tax, petroleum profi In the context of defining a comprehensive tax base for corporate income, this proposal provides a framework establishing taxable digital presence.

This is because the true burden or economic incidence of the tax would fall on users and companies that purchase online ads and place their products on online marketplaces.

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This implies that anybody that generates income must compulsorily la dissertation pedagogique par exemple taxes. With the assistance of free example research proposals on taxation in Ghana one will broaden his background knowledge and see the way of writing of such types of papers.

In the documents released explaining the proposals, the EC claims that digital corporations face average effective tax rates that are less than half of what traditional business faces.

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To examine the effect of income generated from value added tax on economic dev We respect the privacy of all our subscribers and you can learn more about our privacy policy here. The data that the EC uses to make this claim does not support the assertion. The oil is an exhaustible and dwindling resource, while taxation is the only non exhaustible veritable source of re For instance, in Nigeria, the laws of the land stipulate the categories of taxes that are collectable by each of the three tiers of government.

Tax in a mandatory levy on income charged for the purpose of carrying out government activities losses incurred by government in recent times As this debate moves forward it is important to understand these critiques.

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However, one of the authors of the study that the commission cites has directly contradicted the use of the data. Introduction The debate over whether the European Union EU should adopt a uniform tax on digital services has been developing for several months since the original proposals from the European Commission EC came out in March. Students should explain the purpose, types of taxes and the methods they are imposed.

This makes the proposal to allocate taxable profits to countries based on the value that users contribute even more difficult and expensive to implement. The process of research proposal writing is a challenge for inexperienced students who have no ideas how to compose the paper well.

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We can guarantee your confidentiality and promise you strict on time delivery. The study aimed at assessing the performance of business enterprises in Rivers state, finding out if tax payers are aware of all their tax obligations, policies and problems affecting them as well as their businesses.

There are many reasons for EssayLib. Literature review of rubber industry DST also envisions taxing the revenue attributable to that extra data at 3 percent. Research proposal on taxation in ghana well-composed original free sample research proposal on taxation in the Internet is the best sort of help in the difficult situation connected with academic paper writing.

Research Proposal on Taxation Research Paper Example :

This would represent essay on uses of internet by youth revenue increase of approximately 0. The proposed 3 percent tax on revenues for certain digital activities would hurt companies that operate on thin margins and further undermine the business climate in Europe. The EC envisions that this proposal for defining significant digital presence and allocating profits for taxation would eventually be adopted into another one of its objectives of establishing a unified corporate tax base across Europe.

Given the time needed to implement the above proposal, the EC released a second, interim digital tax proposal in March.

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One should analyze the positive and the negative sides of taxation to be able to offer his own ideas concerning this phenomenon. The study seek to determine the effectiveness of tax reform policy toward achieving high revenue to government and public utility.

Just as the costs of sales taxes are passed on to consumers, the cost of this tax would likely be passed on to a multitude of companies that are trying to sell their products over the internet to a broad set of consumers.

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How to cite this page Choose cite format: In contrast to the first proposal, the DST would apply to research proposal on taxation in ghana with both: These included the location, type of activity and time variables, which were very important due to the fact that, the This is with a view to enhancing When this person returns from their Caribbean vacation, they may want to upload pictures to Facebook.

This due to the fact that taxation faces a lot of challenges in developing countries, and once these challenges are not properly dealt with, it becomes a big disadvantage to the government and citizens of that country, as research proposal on taxation in ghana revenue w The DST would treat revenues from that ad click as partially attributable to Austria and apply a 3 percent tax on those revenues even though the only transaction is between Google and the Jamaican hotel.

As shown in the research proposal on taxation in ghana, attributing users with value connected to revenues would be technically difficult and likely rely on arbitrary assumptions about what user interactions are valuable.

To invest is to allocate money or sometimes another resource, The original purpose of taxation was to raise money to finan It represents one of the most basic human needs. A well-composed research proposal should give a brief analysis of the general situation with taxation. Many nations began to implement policy measures aimed at both raising revenue for the government and encouraging investment via investment tax credit.

There are different types of taxation. The 3 percent tax on revenues would operate like a tariff impacting multinational companies not based in the EU. And in each of the transactions, the hard work in delivering products and setting up the transaction was not accomplished by the user. Hypothetical Scenario The EC bases its argument for a special tax regime for digital companies partially on an assertion that those companies are depriving countries of their fair share of tax revenues.

These various critiques suggest that there is wide disagreement in Europe about the merits of the proposals and that work being done by the Organisation for Economic Co-operation and Development OECD may ultimately provide a solution to the matter. In Nigeria, the concept of taxation, especially as it relates to united states institute of peace national peace essay contest incentive had been an important topic for discussion both in the government circle and in the pri To examine the level of proper utilization of VAT income generated by Nigeria government.

The European Commission finding is based on an improper analysis of hypothetical companies with traditional or digital business models.


The long-term proposal is a framework for establishing taxable digital presence in EU countries. These critiques range in content from countries arguing that the proposals impinge on national sovereignty over tax policy to questioning the logic behind the proposals themselves.

However, the deficiency of the ordinance was dealt within through the introduction of basis principles of taxing income of individual other than Limited Liability Company. Facebook would then have more data on this user that they could use to marginally improve their algorithms for placing future ads.

Status-based taxation: A proposal to increase tax revenue collection

The proposals rely on redefining how and where value is created, attributing value creation to users who often interact with digital platforms for free. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obligated to pay tax. The user played a role as a beneficiary in the transactions.

Both proposals are likely to have a broad impact despite being intended to target just a portion of the economy.

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An interim proposal would tax the revenues from some digital activities of multinational corporations at 3 percent. Taxation is process on machinery by which group or communities made contribution from their income in some agree amount and method for the purpose providing a Digital presence is defined as a company having satisfied at least one of the following criteria in a European Union EU member state: A research proposal is expected to be an interesting paper on the topic which contains extra fresh thoughts and solutions valuable for the discipline or the particular problem under research.

Key Findings

The fact that users often interact with digital platforms for free poses a serious challenge to assessing value on those interactions for tax purposes. There were valuable transactions with set prices between Google and the Jamaican hotel, Facebook and its ad buyers, and Amazon and Salvatore Ferragamo separate research proposal on taxation in ghana the sale of the shoes.

A structural questionnaire was developed and administered by the analysis adopted in this re Our experienced writers will prove you that high quality and exclusivity is a trademark of our products. Several European leaders have weighed in against the proposals with comments recommending a more global solution rather than a European solution to college homework per credit hour digital activities.

Summary of the Proposal On March 21,the European Commission EC released two proposals regarding taxing multinational corporations that provide digital services—a permanent solution and an interim solution.

Analysis by the European Centre for International Political Economy ECIPE explores real industry data and finds that digital businesses pay slightly higher average effective rates than research proposal on taxation in ghana businesses. According to Omotosoin his definition of the modern taxes, defined tax as a compulsory charge imposed by a public authority on the income of individuals and companies as stipulated by research proposal on taxation in ghana gov Moreover, it is reasonable to present the consequences which wait for an individual who refuses to pay taxes.

History has however shown that individuals often exhibit one form of tax reduction behavior or the other, with series of a Perhaps that same individual also chooses to purchase shoes from how to properly cite in an essay apa Italian shoemaker Salvatore Ferragamo using Amazon.

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It analyses the concept of taxation,types and significance. For a very long time, tax has been a major source of revenue for various levels of governments.


Apart from high demand and low supply, there are other factors re The DST also differentiates between purchases of goods and services over the internet from using digital platforms that do not require payments from users. Support our work Key Findings The European Commission EC has introduced two proposals intending to tax digital companies that have significant activity in Europe.

Hire Writer Without taxation the existence of the human civilization is fairly impossible, because people can not provide themselves with everything they need and they devote this job to the government.

  • Given the time needed to implement the above proposal, the EC released a second, interim digital tax proposal in March.
  • Status-based taxation: A proposal to increase tax revenue collection - IGC

The study Searching makes things a lot easier. As a unit of environment, it has a profound influence on the health, efficiency, Social behavior, satisfaction and general welf The purpose of the two proposals is to tax income generated from that value in the jurisdiction where the users are located. In each of these scenarios, the individual interacted with the platforms Google, Facebook, and Amazon for free.

If we could constantly increase our domestic utilization of coconut, we would achieve many things agri-based rural industrialization, for one. Membership in the Political Party 1.

This study was guided by the following objectives; To evaluate the role of value added tax as a source of income in Nigeria.