ABSTRACT This paper critically reviews the implications of Nigeria Personal Income Tax (Amendment) Act 2011 as they affect personal income tax administration in the hands of tax authorities as well as employers, employees and individuals as it relates to compliance issues of payment, collection, and remittance of personal income tax. This explorative study relied on the review of relevant literature on Personal Income Tax Administration in Nigeria and the reactions of stakeholders on the new ...
In recent times, the pivotal role played by Small and Medium-scale Enterprises (SMEs) in Ghana cannot be overemphasized. They are frequently credited with engineering the socio-economic development through employment creation and poverty alleviation. Hitherto, these enterprises faced avoidable challenges caused by poor information management coupled with non-compliance with information communication technological (ICT) innovations. The general perception is that owners as well as managers of ...