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prof. Ing. Danuše Nerudová, Ph.D.
Identification number: 1304
University e-mail: danuse.nerudova [at]
Academic staff - university professor - Department of Accounting and Taxes (FBE)
Head of department - Department of Accounting and Taxes (FBE)
Rector - Mendel University in Brno
Externí oponentka IGA - Faculty of Forestry and Wood Technology (MENDELU)

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Basic information

Basic information about a final thesis

Type of thesis: Diploma thesis
Thesis title:Widening the Tax Net: A Focus on the Informal Sector in Ghana
Written by (author): Ing. Samuel Asare Ayebeng
Department: Department of Accounting and Taxes (FBE)
Thesis supervisor: prof. Ing. Danuše Nerudová, Ph.D.
Opponent:doc. Ing. Petr David, Ph.D.
Final thesis progress:Final thesis was successfully defended.

Additional information

Additional information about the final thesis follows. Click on the language link to display the information in the desired language.

Language of final thesis:English

Czech        English

Title of the thesis:Widening the Tax Net: A Focus on the Informal Sector in Ghana
Summary:This study focuses on ways to improve the revenue generation ability of Ghana with a special emphasis on the informal sector and the need to use an integrated tax system in widening the tax base instead of increasing taxes. First of all, this study starts with an insight into the concept and history of taxation. It proceeds with an emphasis on the informal sector, in terms of its definition and other important characteristics. In order to understand how the tax net could be widened sustainably, the concept of computerizing a tax administration is further explored. The next part deals with relevant outcome of the study in relation to the aim of widening the tax net. Econometric, statistical and financial analysis of secondary data from reliable sources such as the Internal Revenue Service of Ghana, Bank of Ghana, OECD and the like is done. An analysis of the trend in revenue mobilisation over the years is done; and the contribution of the informal sector to the total tax revenue over the years is considered as well. The informal sector in Ghana is further explored, in an attempt to find out how best it could be identified and taxed. Lastly, the viability of switching to the use of an integrated tax system is estimated. It is hoped that this study will inform the decision of policymakers and thus help the Ghana at large.
Key words:Tax, computerization, Informal sector

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