000 01109nab a2200217 c 4500
999 _c149749
_d149749
003 ES-MaIEF
005 20240919180347.0
007 ta
008 240903s2024 us |||p| |||| 00| 0 eng d
040 _aES-MaIEF
_beng
_cES-MaIEF
041 _aeng
100 _971907
_aNarh Dorhetso, Samuel
245 1 0 _aBuoyancy and elasticity of petroleum taxation in Ghana
_c Samuel Narh Dorhetso
260 _c2024
520 _aSamuel Narh Dorhetso is a lecturer at the Business School of the Accra Institute of Technology in Ghana. In this article, Dorhetso examines the responsiveness of tax revenue to fluctuations in national income, both with and without the influence of discretionary tax policy changes, focusing on Ghana’s petroleum tax, and offers insight for policymakers to shape a tax framework that enhances tax revenue generation.
650 4 _961079
_aIMPUESTO SOBRE HIDROCARBUROS
650 4 _947378
_aINGRESOS FISCALES
650 4 _944917
_aGHANA
773 0 _9172173
_oOP 138-Bis/2024/114/7
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 114, n. 7, May 13 2024, p. 979-987
942 _cART