Electronic banking taxation in Ghana ; E-levy and its issues

Yeboah Elizabeth (2022) Electronic banking taxation in Ghana ; E-levy and its issues. Pénzügyi és Számviteli Kar.

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Absztrakt (kivonat)

The motivation of this study was that, existing research has shown the growing percentage of small business owners or entrepreneurs using money mobile money transfer as a main or only means of transacting and saving their revenues and profits from their business activities. This research paper seeks to talk about Mobile Money Transfer (MOMO or MMT) systems in Ghana, the advantages of this money transfer systems to the economy as well as its benefits to young entrepreneurs. The data collection was performed through an unstructured questionnaire. Using a cross sectional design, a number of young entrepreneurs in Ghana were sampled. The primary data of this study was gathered by distributing a google form link to various respondents, using social media platforms. The main instrument used for conducting the study were descriptive and inferential statistics. The data was suitably coded into SPSS (The statistical package for service solutions) to process and analyze the raw data. Three objective questions were tested using the regression model to determine the significant level of the relationship between the variables (young businesses and e-levy taxation). Analysis of the data gathered and the responses from the respondents revealed that, e-levy taxations has had a significant impact on young businesses in Ghana. In the sense that, whilst MOMO has become a widely used mode of transaction due to its convenience, the use of the platform may dwindle due to the introduction of the e-levy taxation. The discussion of the findings, implications of the study, limitations of the study and recommendations for future research were discussed in the end of the study.

Intézmény

Budapesti Gazdasági Egyetem

Kar

Pénzügyi és Számviteli Kar

Tanszék

Pénzügy Tanszék

Tudományterület/tudományág

NEM RÉSZLETEZETT

Szak

Pénzügy és Számvitel

Mű típusa:	diplomadolgozat (NEM RÉSZLETEZETT)
Kulcsszavak:	banks and banking government policy, entrepreneurship, internet banking, Small business, taxation
SWORD Depositor:	Archive User
Felhasználói azonosító szám (ID):	Archive User
Rekord készítés dátuma:	2023. Ápr. 21. 09:53
Utolsó módosítás:	2023. Ápr. 21. 09:53

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