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	2022-07-21T10:46:48Z
dc.date.available	2022-07-21T10:46:48Z
dc.date.issued	2019-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/500
dc.description	STANDARD OF THE PAPER The questions were excellent for part two. All the questions did reflect the Principles of Taxation syllabus of which the students were expected to have a fair knowledge to pass. The questions fairly covered the entire syllabus and the expectations were that any average student who wrote the paper should pass. Question one assessed the students on Fiscal Policy and Tax Administration. Students were examined on topics such as: purposes of taxation in an economy, application of taxation as a fiscal tool, and tax assessment. These questions were familiar to students because Fiscal Policy and Tax Administration are explicitly stated in the Principles of Taxation syllabus. The marks allocated were also fair for the efforts needed to answer the question.	en_US
dc.description.abstract	EXAMINER’S GENERAL COMMENTS The performance of the students in this paper was very good as more than 40% of the students who wrote the paper passed. There were clear general understanding of the questions and more importantly, the questions included instructions to students that were specific and clear. Most of the Students performed excellently probably because the instructions and requirements in the questions were clear enough. Fortunately, this is the first diet for the paper and students would have the opportunity to make amends by learning the rudiments of the paper. Students are advised, however, to cultivate the habit of reading generally on taxation and listen more to or read from experts on taxation. This is so because the Principles of Taxation is built on general knowledge on how the law works and more importantly how the law is explained and applied.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	PT;PAPER 2.6
dc.subject	NOVEMBER 2019 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