a. Paapa and Mama are in partnership for several years, sharing profit and losses in the ration 2:1 The partnership agreement stated among other things that the partners were entitled to additional benefits in the form of salaries and interest on capital as follows: Paapa Mama Salary 24,0000,000 18,000,000 Interest on capital 12,000,000 800,000 The following results were declared by the firm after charging partners salaries and interest on capitals for the years specified below; Year to 31/12/19 250,000,000 31/12/20 300,000,000 If the capital allowance for 2019 and 2020 have been agreed at Ghc100,000,000 and Ghc90,000,000, Compute the chargeable income of each partner for 2019 and 2020. b. A husband and wife have three children in a public school at Porthacourt in Nigeria the husband works in Ghana, the wife works in Nigeria, in the application of the relief for childrens educations, the wife applied for tax relief, would the couple be successful in obtaining the relief? Explain your position relating to the relevant reliefs applicable.

c) Discuss the role the finance minister plays in a tax system focusing on statutory