Browsing by Author "Asaam, Emelia"

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    The entrepreneurial competencies of women in Western Region
    (1996-02-28) Asaam, Emelia
    Present economic and political thinking favours private sector initiatives as a solution to today’s deteriorating economic and unemployment problem. Therefore, there is a worldwide concern to mobilize individual initiative and stimulate the use of entrepreneurial talents for economic development. The Ghanaian government’s educational reforms as well as policies of some non-governmental organizations emphasize the training of women to acquire and build on their talents. The results from such training are usually expensive and only a few people benefit from such training. The changing female role from one who is part breadwinner calls for the developing and building of their skills. A woman usually starts an enterprise to support her family with frequently lower educational background and lack of access to capital. This compels them to enter into traditional economic activities such as petty trading services (restaurant, hairdressing) small processing and production. Traditional women’s skills are already crowded in the sense that many women having had basic education or most often none at all are attached to apprenticeship in hair dressing or dressmaking. The market for their products is already chocked. After their apprenticeship they do not have the patronage they expect and when such a situation arises they become frustrated and turn to the commonest of all trades - petty trading. Stalls are erected in front of their houses or along streets and most often they go hawking to catch a greater share of the market of their wares. The domestic life and the business life of the women is usually intertwined. To improve the business life of the woman, there is the need to understand her circumstances and its effects on the enterprise. This will help identify factors or characteristics which are inherent in individuals as well as external factors such as the dual role of keeping the business going and satisfying their domestic demands and adopt strategies to strengthen positive forces and minimize or remove negative ones. To be able to come out with any meaningful strategy or solution, there is the need to access entrepreneurial qualities that Ghanaian women possess. It is from this point that one can think of improving her business skills, access to credit, technical solutions as well as family problems. Even though there has been significant growth of female self-employment, much of what is known about their characteristics, their motivations, family background, occupational experiences and problems are based on studies of male entrepreneurs.
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    The Impact of the Establishment of the Large Taxpayer Unit (LTU) by the Revenue Agencies Governing Board on Tax Revenue in Ghana
    (2009-06-07) Asaam, Emelia
    Every country relies on tax revenue to run its economy. In Ghana, as part of the tax restructuring process, the Revenue Agencies Governing Board established the Large Taxpayer Unit (LTU) as a means of enhancing revenue collection from few traders who account for a large percentage of total tax collection. After four years of operations this research was to establish: • The impact of the LTU on tax revenue in Ghana • Its performance in relation to the performance of the other revenue agencies, • Public perception about their operations and identify some of the problems they” have encountered over the period. Using simple random sampling, some of the businesses operating under the LTU were selected .Using questionnaire with both open and closed ended questions; their impressions about the performance were sourced. LTU staffs were also interviewed. Data was obtained from the research unit of Revenue Agencies Governing Board (RAGB), and the LTIPS (Large Tax payer Information Processing Unit). Revenue performance of the LTU and the other revenue agencies were also gathered. Expert knowledge was gathered through interview from some management staff of the LTU and the other revenue agencies. It was found among other things that: Revenue has been increasing over the period but increases in indirect taxes far outweigh that of direct taxes. Percentage growth in collection of the LTU for the first three (3) years was lower than those experience by the other revenue agencies. Performance in 2007 and 2008 showed signs of improvement. Although the LTU has introduced a joint audit system and traders have a one stop centre in dealing with their tax issues, there is relatively low level of change in the perception that businesses have about the LTU. Whilst others saw the LTU established as an improvement in procedure, others still had their reservation especially with long hours spent submitting returns of the various tax types delay in processing refund claims, tax clearance certificates and providing information. They perceive staff of the LTU as the same as those in the other agencies. They however, attest to the LTU staff high competence. Although it is a new institution, it is grappling with institutional rivalry, inadequate staff and logistics, inadequate funds. One major problem affecting the LTU is its lack of autonomy therefore suffering interference from the mother agencies The problems being encountered should be seen as teething problems and sponsoring agencies should help to resolve them.