IDEAS home Printed from https://ideas.repec.org/a/bcp/journl/v6y2022i8p607-614.html
   My bibliography  Save this article

The impact of tax exemptions granted to CSO’s on revenue mobilization targets: The case of CSOs in Accra-Ghana

Author

Listed:
  • Ephraim Armstrong Awinbugri (Ph.D.)

    (Lecturers, Catholic University College-Ghana (Faculty of Economics and Business Administration))

  • Rev. Fr. Dr. Mark Owusu

    (Lecturers, Catholic University College-Ghana (Faculty of Economics and Business Administration))

Abstract

Presently, there are plethora of controversies as regards whether Civil Society Organizations (CSO’s) should be taxed in Ghana. Against this backdrop, the study examined the impact of tax exemptions to CSO’s on revenue mobilization targets in Ghana using descriptive statistics, exploratory and cross sectional surveys Quantitative research embodying primary data in the form of questionnaires were administered to 240 respondents from selected CSO’s in Ghana from a population of 350. Non probability sampling framework in the form of simple random sampling was used in the selection of the research participants. Data was analyzed using the Statistical Product and Service Solutions (SPSS, Version26). The findings show that 96% of respondents strongly agreed that there was a symbiotic relationship between tax exemptions to CSOs by government since CSOs help to attract investors into the economy through advocacy for transparent and accountable government structures, 88% response rate strongly disagreed that tax exemptions to CSOs should be broadened beyond just corporate taxes as currently entails in section 97 of the Income Tax Act 2015 (Act 896), 100% of the respondents strongly agreed that business incomes of CSOs should be subject to tax cognizance with section 97 of the Income Tax Act 2015 (Act 896) which stipulates that any other income from business earned by a CSO must be subject to tax, while 81% of the respondents disagreed that tax exemptions to CSOs negatively affected revenue mobilization. Based on the findings, the study recommended that the current tax exemption to CSOs which covers only corporate taxes should be maintained since it has no negative impact on revenue mobilization and to help build a more resilient civil society organization and concludes that tax exemptions to CSOs do not adversely affect revenue mobilization

Suggested Citation

  • Ephraim Armstrong Awinbugri (Ph.D.) & Rev. Fr. Dr. Mark Owusu, 2022. "The impact of tax exemptions granted to CSO’s on revenue mobilization targets: The case of CSOs in Accra-Ghana," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(8), pages 607-614, August.
    • Handle: RePEc:bcp:journl:v:6:y:2022:i:8:p:607-614
    as

    Download full text from publisher

    File URL: https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-6-issue-8/607-614.pdf
    Download Restriction: no
    File URL: https://www.rsisinternational.org/virtual-library/papers/the-impact-of-tax-exemptions-granted-to-csos-on-revenue-mobilization-targets-the-case-of-csos-in-accra-ghana/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:idq:ictduk:14886 is not listed on IDEAS
    2. repec:idq:ictduk:14544 is not listed on IDEAS
    3. Sebastian Ion Ceptureanu & Eduard Gabriel Ceptureanu & Vlad Liviu Bogdan & Violeta Radulescu, 2018. "Sustainability Perceptions in Romanian Non-Profit Organizations: An Exploratory Study Using Success Factor Analysis," Sustainability, MDPI, vol. 10(2), pages 1-23, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Irina Maiorescu & Mihaela Bucur & Bogdan Georgescu & Daniel Moise & Vasile Alecsandru Strat & Ion Daniel Zgură, 2020. "Social Media and IOT Wearables in Developing Marketing Strategies. Do SMEs Differ From Large Enterprises?," Sustainability, MDPI, vol. 12(18), pages 1-18, September.
    2. Iwona Escher & Pawel Brzustewicz, 2020. "Inter-Organizational Collaboration on Projects Supporting Sustainable Development Goals: The Company Perspective," Sustainability, MDPI, vol. 12(12), pages 1-26, June.
    3. Gabriela ZAI, 2018. "The Country Brand- An Objective That Is Difficult To Accomplish," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(1), pages 889-894, November.
    4. Hazem S. Kassem & Mohammed Aljuaid & Bader Alhafi Alotaibi & Rabab Ghozy, 2020. "Mapping and Analysis of Sustainability-Oriented Partnerships in Non-Profit Organizations: The Case of Saudi Arabia," Sustainability, MDPI, vol. 12(17), pages 1-25, September.
    5. Sema Yılmaz Genç & Harun Sesen & Rui Alexandre Castanho & Dervis Kirikkaleli & Semih Soran, 2020. "Transforming Turkish Universities to Entrepreneurial Universities for Sustainability: From Strategy to Practice," Sustainability, MDPI, vol. 12(4), pages 1-18, February.
    6. Se-Yeon Ahn, 2018. "Founder Succession, The Imprint of Founders’ Legacies, and Long-Term Corporate Survival," Sustainability, MDPI, vol. 10(5), pages 1-15, May.
    7. Rocsana Bucea-Manea-Țoniş & Viktor Prokop & Dragan Ilic & Elena Gurgu & Radu Bucea-Manea-Țoniş & Cezar Braicu & Alina Moanță, 2021. "The Relationship between Eco-Innovation and Smart Working as Support for Sustainable Management," Sustainability, MDPI, vol. 13(3), pages 1-16, January.
    8. Qiuhu Shao & Jingfeng Yuan & Jin Lin & Wei Huang & Junwei Ma & Hongxing Ding, 2021. "A SBM-DEA based performance evaluation and optimization for social organizations participating in community and home-based elderly care services," PLOS ONE, Public Library of Science, vol. 16(3), pages 1-25, March.
    9. Shuyang Wang & Xiaoyu Wu & Zhilin Li & Jing-Hua Zhang, 2021. "Tax-Exempt Status and Associated Factors among Charitable Foundations in China," Sustainability, MDPI, vol. 13(8), pages 1-15, April.
    10. Ovidiu Niculae Bordean & Dalma Szonja Rácz & Sebastian Ion Ceptureanu & Eduard Gabriel Ceptureanu & Zenovia Cristiana Pop, 2020. "Gender Diversity and the Choice of Conflict Management Styles in Small and Medium-Sized Enterprises," Sustainability, MDPI, vol. 12(17), pages 1-11, September.
    11. Mauricio Javier Córdova Paredes & Ferran Calabuig Moreno & Manuel Alonso Dos Santos, 2019. "Key Determinants on Non-Governmental Organization’s Financial Sustainability: A Case Study that Examines 2018 FIFA Foundation Social Festival Selected Participants," Sustainability, MDPI, vol. 11(5), pages 1-19, March.
    12. Daniel RUSU & Doriana SANDU & Maria FRANGIEH, 2020. "Aspects of Innovation and Leadership in Small and Medium Enterprises," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 21(5), pages 659-673, December.
    13. Sebastian Ion Ceptureanu & Eduard Gabriel Ceptureanu & Cristian Eugen Luchian & Iuliana Luchian, 2018. "Community Based Programs Sustainability. A Multidimensional Analysis of Sustainability Factors," Sustainability, MDPI, vol. 10(3), pages 1-15, March.
    14. Renato Civitillo & Paolo Ricci & Biagio Simonetti, 2019. "Management and performance of Non-Profit Institutions: finding new development trajectories—evidence from Italy," Quality & Quantity: International Journal of Methodology, Springer, vol. 53(5), pages 2275-2290, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:6:y:2022:i:8:p:607-614. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.