PRINCIPLES OF TAXATION (PAPER 2.6)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

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dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-19T14:11:18Z
dc.date.available	2022-07-19T14:11:18Z
dc.date.issued	2021-10
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/458
dc.description	STANDARD OF THE PAPER The standard of the questions was excellent for a part two level of the examination structure. All the questions did reflect the Principles of Taxation syllabus of which the candidates were expected to have a fair knowledge to pass. However, some of the areas were allocated more marks than they deserve, thus favouring some candidates who studied those areas. Notwithstanding, the questions somewhat covered the entire syllabus, and the expectations were that an average student who wrote the paper should be in the position to pass.	en_US
dc.description.abstract	EXAMINER’S GENERAL COMMENTS Approximately 40% of the candidates who wrote the paper passed. This pass rate was above that of May 2021 of which 23% of the candidates passed. Thus, there was a vast improvement in the performance of the candidates. It was evident that most candidates learn the Principles of Taxation based on past questions instead of the syllabus and the law. The paper now pays attention to the candidates' understanding of the principles and laws of taxation. There were a clear general understanding of the questions, and more also the questions included instructions to candidates that were specific and clear. Most of the Candidates performed excellently, probably because the instructions and requirements in the questions were clear enough. However, candidates are advised to read and pay more attention to the tax laws and principles. This is so because the Principles of Taxation is built on general knowledge on how the tax laws and principles are to work and more significantly how the law and principles are to be explained and applied.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en_US	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	PT;PAPER 2.6
dc.subject	NOVEMBER 2021 PROFESSIONAL EXAMINATION PRINCIPLES OF TAXATION (PAPER 2.6) CHIEF EXAMINER’S REPORT, QUESTIONS & MARKING SCHEME ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	PRINCIPLES OF TAXATION (PAPER 2.6)	en_US
dc.title.alternative	PT PAPER 2.6	en_US
dc.type	Learning Object	en_US