Taxation in Ghana

The first edition of this book-Taxation in Ghana: A Fiscal Policy Tool for Development- is the product of considerable tax research from 1943 to 2018, spanning a period of 75 years and grounded in knowledge and concepts; as well as, applications through an extended period of tax practice, teaching and learning; combined with international exposure. A lot of insights have been illuminated based on lessons learned and drawn from other countries, including the United States of America to enrich the contents. Against the backdrop of the dynamic nature of taxation and fiscal policy. Most of the existing taxation books in Ghana focused on tax practice. So, the purpose of this book is to bridge the taxation scholarship gap. In addition to traditionally-treated topics in most taxation books in Ghana, the novelty in this book is the inclusion of important topics on tax planning, tax reforms, and tax administration, and many more. As a result, specific recommendations have been proffered for the consideration of policy makers in developing countries. References and Acts of Parliament; supported by appendices have been provided for further studies on the subject. A true story of the first major oil discovery in Ghana by Mr. George Yaw Owusu with M. Rutledge McCall published 2017 in the United States of America: In Pursuit of JUBILEE was used to enrich the discussion on petroleum (Oil and Gas) in Chapter 48 of this textbook. Additionally, Apostle Professor Opoku Onyinah of the Church of Pentecost has been presented for his phenomenal transformational leadership in Africa in Chapter 66. The book has been designed for: (1) Individual study, (2) Group study, (3) Lecture material, (4) Policy Manual, and (5) library or reference.
About the Author: Dr. George Appiah-Sokye is an accounting professional, scholar, author, and adjunct professor; with over 35 years of working experience in accounting, auditing, teaching, property management, taxation and fiscal policy. Graduating with a DBA degree in Advanced Accounting from the Northcentral University in Arizona in 2016, he had earlier on graduated from the University of Ghana Business School with an MBA and BSc degrees, with a concentration in Accounting in 2001 and 1989 respectively. At the professional level, Dr. George Appiah-Sokye holds CPA, CA, CICA, and FCITG certifications; as well as, a membership of the AICPA, ICAG, CITG, and IIC from both Ghana and the United States of America. He belongs to the Delta Mu Delta Honor Society and Golden Key International Honour Society. He has taught in Ghana at the undergraduate, graduate, and professional levels in-Corporate Financial Management, Taxation and Fiscal Policy, Public Sector Accounting, Performance Management, Corporate Reporting Strategy, and Financial Accounting Foundation. Currently, he works as a Fiscal Compliance Auditor with the Youth Connection Charter School, providing second and best chance to at-risk students in the Southern Chicago area. He is an adjunct professor of the Graduate School of the Southern New Hampshire University, with departmental approval to teach: Tax research methodology: Practice and procedure; Federal taxation of individuals, Managerial accounting, Advanced auditing, and Capital budgeting and financing. He has received continuous professional education as a facilitator and/or participant in short courses, workshops and seminars. Dr. Appiah-Sokye has served on a number of Boards and Committees and serves as an Elder of the Church of Pentecost. Awards include a Fellowship by the Chartered Institute of Taxation, Ghana; Credit Union Sterling Management Award, Supervisory Committee, and other awards. He enjoys reading, writing, listening to music, correspondence, and social work. Dr. George Appiah-Sokye is married with a daughter and three sons.