Question 1 a) The government has been trying to introduce taxes in Ghana to support the current COVID 19 treatment process, discuss the different types of taxes you would recommend to the finance minister to take care of such situations, what would be the challenges likely to be faced by the government in tax collection and what medium would you suggest to be used in raising a tax target of 100 million cedis's in a period of lockdown? AP[8] b) The government has been putting in place measures to curb tax fraud and tax avoidance, discuss in detail how an entrepreneur would be successful in engaging in moonlighting and what would be the effect of the moonlighting on the volume of tax in the case of a sachet producing company. AP[8] c) Explain the process and methods you would include ensuring that you identify taxpayers and educate them on the need to pay their taxes and the punitive measure to be meted out on them in case they default, using moonlighting as a scenario in the case of Covid 19. AP[9] Total = [25] Question 2 a. The GRA after its integration presents a lot of benefits and challenges to all stakeholders. Compare and contrast the benefits to be derived by any two institutional taxpayers of your choice and explain the impact of the integration on a multinational company of your choice from the beverage manufacturing industry. AN[8] b. FUN PIC is into the manufacturing of educational materials and supplies to 17 government second cycle and 24 tertiary institutions in Ghana, they have applied for tax exemptions, as a tax expert, you are required to advise them on their qualification for the exemption stating in each case the underlying factors or conditions pertinent to their nature of the business to be fulfilled to qualify or not for the exemption. AP[9] c. During the Arab uprising taxation was identified to be one of the major causes that led to the toppling on many countries within the Arabian Peninsula, as a tax expert, in the context of Adam smith's canons on of taxations as stated in his book the wealth of nations, explain how you would advise the finance ministers on the applications of the cannons using suitable examples. EV [8] Question 3 a. The government has been putting in place plans to provide eLearning platforms in Ghana, it is estimated that the government would need a total of 600 million cedi's, its main target mapped for this exercise are formalized workers on PAYE, Explain the implication of imposing an additional tax on existing taxpayers and suggest alternative taxes through which the government can raise same taxes and the process to be adopted to achieve the above target. CR [8] b. In the bid to ensure there is fairness in the tax system, the government is considering providing some tax reliefs to taxpayers, suggest to the government the implication of applying for the current tax reliefs and suggest ways through which it can be made effective. CR[9] Question 4 a. Apart from the salary, gratuity and allowances of the president, there are a lot of institutions and incomes that are further exempted from tax, explain the provisions that are available to a person operating a mining business and has a residence in a remote area carrying out a mining business? In the spirit of taxation what would be the implication on the flight ticket of expatriate solely in Ghana to serve the employee president. CR[8] 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 children's 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. EV [9] C. Mr Singh a foreign national of India and he is the captain of the coast liner which docked at Tema Harbor, he has been in Ghana for 156 days, he has been charged ta twice in India and Ghana, he believes there has been a misapplication of the tax laws because his salary was transferred to him in Ghana, as a tax official how would you resolve this problem and what would be your basis for providing your solution. AP[8] Total [25] Question 1 a) The government has been trying to introduce taxes in Ghana to support the current COVID 19 treatment process, discuss the different types of taxes you would recommend to the finance minister to take care of such situations, what would be the challenges likely to be faced by the government in tax collection and what medium would you suggest to be used in raising a tax target of 100 million cedis's in a period of lockdown? AP[8] b) The government has been putting in place measures to curb tax fraud and tax avoidance, discuss in detail how an entrepreneur would be successful in engaging in moonlighting and what would be the effect of the moonlighting on the volume of tax in the case of a sachet producing company. AP[8] c) Explain the process and methods you would include ensuring that you identify taxpayers and educate them on the need to pay their taxes and the punitive measure to be meted out on them in case they default, using moonlighting as a scenario in the case of Covid 19. AP[9] Total = [25] Question 2 a. The GRA after its integration presents a lot of benefits and challenges to all stakeholders. Compare and contrast the benefits to be derived by any two institutional taxpayers of your choice and explain the impact of the integration on a multinational company of your choice from the beverage manufacturing industry. AN[8] b. FUN PIC is into the manufacturing of educational materials and supplies to 17 government second cycle and 24 tertiary institutions in Ghana, they have applied for tax exemptions, as a tax expert, you are required to advise them on their qualification for the exemption stating in each case the underlying factors or conditions pertinent to their nature of the business to be fulfilled to qualify or not for the exemption. AP[9] c. During the Arab uprising taxation was identified to be one of the major causes that led to the toppling on many countries within the Arabian Peninsula, as a tax expert, in the context of Adam smith's canons on of taxations as stated in his book the wealth of nations, explain how you would advise the finance ministers on the applications of the cannons using suitable examples. EV [8] Question 3 a. The government has been putting in place plans to provide eLearning platforms in Ghana, it is estimated that the government would need a total of 600 million cedi's, its main target mapped for this exercise are formalized workers on PAYE, Explain the implication of imposing an additional tax on existing taxpayers and suggest alternative taxes through which the government can raise same taxes and the process to be adopted to achieve the above target. CR [8] b. In the bid to ensure there is fairness in the tax system, the government is considering providing some tax reliefs to taxpayers, suggest to the government the implication of applying for the current tax reliefs and suggest ways through which it can be made effective. CR[9] Question 4 a. Apart from the salary, gratuity and allowances of the president, there are a lot of institutions and incomes that are further exempted from tax, explain the provisions that are available to a person operating a mining business and has a residence in a remote area carrying out a mining business? In the spirit of taxation what would be the implication on the flight ticket of expatriate solely in Ghana to serve the employee president. CR[8] 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 children's 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. EV [9] C. Mr Singh a foreign national of India and he is the captain of the coast liner which docked at Tema Harbor, he has been in Ghana for 156 days, he has been charged ta twice in India and Ghana, he believes there has been a misapplication of the tax laws because his salary was transferred to him in Ghana, as a tax official how would you resolve this problem and what would be your basis for providing your solution. AP[8] Total [25]