Research Journal of Business and Economic Management

The government of Ghana implemented an Economic Recovery Program (ERP) in 1983, aimed at the restoration of fiscal discipline towards increasing revenue and promoting economic growth. In spite of the fiscal reforms’ growth in tax, revenue continues to lag behind that of government expenditure and compares poorly with revenue performance in other parts of the... Continue here

Value-Added Tax (VAT) as part of indirect taxes serves as a source of revenue for the government at the federal level in the country. Despite this, the government still complains of insufficient funds to embark on infrastructural projects and social amenities that are the foundations of development in Nigeria. Therefore, this study examined the effect of VAT on... Continue here