TAXATION & FISCAL POLICY (PAPER 3.4)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-22T12:17:36Z
dc.date.available	2022-07-22T12:17:36Z
dc.date.issued	2018-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/534
dc.description	STANDARD OF THE PAPER The questions as usual assumed the normal trend depicting the spread in the syllabus and the weighting in line with the syllabus grid. The marks allocation appeared good and followed previous examination diets. There were no ambiguities in the questions. The clarity of the questions was not in doubt as most students demonstrated understanding of the requirement of questions but others showed largely the usual lack of preparation in the way they answered some of the questions. The performance of students was not affected in the negative at all from the point of the administration of the examination. The performance largely could be judged by their individual preparation and access to tax literatures. Some of the questions had subquestions and were equally clear in a well-constructed English language. The questions were not also error-ridden and conveyed the thoughts of the examiners in a clear and concise manner not capable of creating confusion in the minds of the candidates. The typing of the questions was very impressive and the choice of the words used were exceptionally good just so nobody could complain of not seeing the words clearly. In short, the standard of the paper was appropriate for the final level professional examination in taxation.	en_US
dc.description.abstract	EXAMINER’S GENERAL COMMENTS The final level paper is designed to help students practice tax alongside accounting after their qualification. The paper was set taking into account the level of difficulty appropriate for the final level and the technical level in my estimation, was not above any well prepared candidate. Candidates would naturally wait until last minute and try to do “cramming” in order to pass. This way is certainly a slippery-slop as it cannot guarantee success. The Institute should continue to support students in their bid to pass with intervention classes and technical journals on relevant areas to enrich and deepen their understanding on some topics in taxation and fiscal policy	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	TFP;PAPER 3.4
dc.subject	NOVEMBER 2018 PROFESSIONAL EXAMINATIONS TAXATION & FISCAL POLICY (PAPER 3.4) CHIEF EXAMINER’S REPORT, QUESTIONS AND MARKING SCHEME ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	TAXATION & FISCAL POLICY (PAPER 3.4)	en_US
dc.title.alternative	TFP PAPER 3.4	en_US
dc.type	Learning Object	en_US