Taxing the Digital Economy: the Way Forward

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

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dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-11-21T16:00:21Z
dc.date.available	2022-11-21T16:00:21Z
dc.date.issued	2019-03
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/647
dc.description	The International Public Sector Accounting Standards Board (IPSASB) has released a new standard and an Exposure Draft on accounting for social benefits, and collective and individual services, respectively. Between them, International Public Sector Accounting Standard (IPSAS) 42, Social Benefits, and the related Exposure Draft (ED) 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19), address a wide range of significant government expenditures that directly impact the lives of citizens globally.	en_US
dc.description.abstract	The choice of monetary policy framework is essential for the attainment of price stability. When demand for money function is unstable and unpredictable, price stability objective may not be achieved optimally by targeting monetary aggregates such as money supply as intermediate target and reserve money as operating target. When demand for money function is ascertained to be unstable, price stability may optimally be achieved by adopting inflation targeting monetary policy framework. Thus, factors that affect the stability of the demand for money function are essential in choosing the appropriate monetary policy management framework for an economy. The objective of this paper is to investigate the impact of recent developments in digital financial innovation particularly the use of electronic money and payment channels on velocity of money and its implication for the choice of monetary policy framework for Ghana	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en	en_US
dc.subject	Taxing the Digital Economy: the Way Forward ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	Taxing the Digital Economy: the Way Forward	en_US
dc.title.alternative	Taxing the Digital Economy: the Way Forward	en_US
dc.type	Article	en_US