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<title>2022</title>
<link>http://41.66.247.10:8080/xmlui/handle/123456789/418</link>
<description>2022</description>
<pubDate>Wed, 29 Apr 2026 14:13:19 GMT</pubDate>
<dc:date>2026-04-29T14:13:19Z</dc:date>
<item>
<title>Mobilizing Domestic Revenue: A Two Decade's Analysis of Ghana's Domestic Tax Revenue Collection</title>
<link>http://41.66.247.10:8080/xmlui/handle/123456789/419</link>
<description>Mobilizing Domestic Revenue: A Two Decade's Analysis of Ghana's Domestic Tax Revenue Collection
ICAG
With the global economy facing economic headwinds from&#13;
the corona pandemic coupled with a gradual decline in official&#13;
development assistance (ODA), the dialogue on domestic&#13;
revenue mobilisation in Africa has been brought to the fore.&#13;
Revenue is pivotal to the economic development of any country.&#13;
Countries that can raise higher revenues are better positioned to&#13;
invest in public goods in critical sectors such as infrastructure,&#13;
health, and education. Conversely, a country that collects low&#13;
revenue will face challenges in fiancing investments in public&#13;
goods.&#13;
&#13;
In conclusion,&#13;
There is a heightened awareness worldwide that effective&#13;
corporate governance as manifested by transparency,&#13;
accountability as well as the just and equitable treatment of&#13;
shareholders is now a pre-requisite towards efforts to promote&#13;
sustainable development. The writer posits that, there is a need&#13;
for both public (as represented by governments) and private&#13;
sector partnership to raise the awareness of the importance&#13;
of corporate governance improvements and to assist in&#13;
implementing corporate governance reform. However such&#13;
efforts must be mindful of the fact that each country has its own&#13;
culture as well as differing social and economic priorities.&#13;
&#13;
The causes and consequences of wars have been the central&#13;
concerns of international politics, and major concerns in&#13;
economic activities. Scholars and policy makers alike have good&#13;
reason to learn more about the effects of war and other forms&#13;
of international conflct. Practitioners have suggested that war&#13;
is nothing but a continuation of political intercourse with a&#13;
mixture of other means. We should evaluate war much as we&#13;
evaluate those other means. Wars occur frequently and can have&#13;
massive effects on individuals, groups, nations, and international&#13;
systems. Thus, knowledge of the likely consequences of conflict&#13;
is necessary for those who would use rational choice models&#13;
of conflict initiation. The writer discusses the causes, effects,&#13;
beneficiaries and impacts of Ukraine-Russia war on the world&#13;
economy.&#13;
&#13;
The audit function has been touted generally as an indispensable&#13;
element in ensuring economic, effective and efficient management&#13;
of public finances and improving public performance and&#13;
accountability. Generally, audit can be defied as an examination&#13;
and verification of a company’s financial and accounting records&#13;
and supporting documents by an independent professional&#13;
against established criteria and communicating the results to&#13;
interested parties. Principally, there are two professionals who&#13;
are responsible for conducting an audit of an entity’s financial&#13;
and non-financial records namely; the internal auditor and&#13;
the external auditor. Despite few differences between the two&#13;
professionals, there are myriads of similarities between them.&#13;
The writer discusses the similarities and differences between&#13;
internal auditor and external auditor and mentions how the two&#13;
can corroborate to achieve the success of an organization.&#13;
These and many more others are presented in this edition. You&#13;
may submit your comments and contributions on this edition to:&#13;
&#13;
ofori.henneh@icagh.com or abigail.armah@icagh.com
THE PROFESSIONAL ACCOUNTANT -&#13;
OFFICIAL JOURNAL OF THE INSTITUTE OF CHARTERED ACCOUNTANTS, GHANA
</description>
<pubDate>Fri, 01 Apr 2022 00:00:00 GMT</pubDate>
<guid isPermaLink="false">http://41.66.247.10:8080/xmlui/handle/123456789/419</guid>
<dc:date>2022-04-01T00:00:00Z</dc:date>
<dc:creator>ICAG</dc:creator>
<dc:description>With the global economy facing economic headwinds from&#13;
the corona pandemic coupled with a gradual decline in official&#13;
development assistance (ODA), the dialogue on domestic&#13;
revenue mobilisation in Africa has been brought to the fore.&#13;
Revenue is pivotal to the economic development of any country.&#13;
Countries that can raise higher revenues are better positioned to&#13;
invest in public goods in critical sectors such as infrastructure,&#13;
health, and education. Conversely, a country that collects low&#13;
revenue will face challenges in fiancing investments in public&#13;
goods.&#13;
&#13;
In conclusion,&#13;
There is a heightened awareness worldwide that effective&#13;
corporate governance as manifested by transparency,&#13;
accountability as well as the just and equitable treatment of&#13;
shareholders is now a pre-requisite towards efforts to promote&#13;
sustainable development. The writer posits that, there is a need&#13;
for both public (as represented by governments) and private&#13;
sector partnership to raise the awareness of the importance&#13;
of corporate governance improvements and to assist in&#13;
implementing corporate governance reform. However such&#13;
efforts must be mindful of the fact that each country has its own&#13;
culture as well as differing social and economic priorities.&#13;
&#13;
The causes and consequences of wars have been the central&#13;
concerns of international politics, and major concerns in&#13;
economic activities. Scholars and policy makers alike have good&#13;
reason to learn more about the effects of war and other forms&#13;
of international conflct. Practitioners have suggested that war&#13;
is nothing but a continuation of political intercourse with a&#13;
mixture of other means. We should evaluate war much as we&#13;
evaluate those other means. Wars occur frequently and can have&#13;
massive effects on individuals, groups, nations, and international&#13;
systems. Thus, knowledge of the likely consequences of conflict&#13;
is necessary for those who would use rational choice models&#13;
of conflict initiation. The writer discusses the causes, effects,&#13;
beneficiaries and impacts of Ukraine-Russia war on the world&#13;
economy.&#13;
&#13;
The audit function has been touted generally as an indispensable&#13;
element in ensuring economic, effective and efficient management&#13;
of public finances and improving public performance and&#13;
accountability. Generally, audit can be defied as an examination&#13;
and verification of a company’s financial and accounting records&#13;
and supporting documents by an independent professional&#13;
against established criteria and communicating the results to&#13;
interested parties. Principally, there are two professionals who&#13;
are responsible for conducting an audit of an entity’s financial&#13;
and non-financial records namely; the internal auditor and&#13;
the external auditor. Despite few differences between the two&#13;
professionals, there are myriads of similarities between them.&#13;
The writer discusses the similarities and differences between&#13;
internal auditor and external auditor and mentions how the two&#13;
can corroborate to achieve the success of an organization.&#13;
These and many more others are presented in this edition. You&#13;
may submit your comments and contributions on this edition to:&#13;
&#13;
ofori.henneh@icagh.com or abigail.armah@icagh.com</dc:description>
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