An Assessment of Tax Compliance Level of Small Enterprises in Ghana

In the wake of fiscal consolidation and the quest to maximise government revenue for economic development, it is vital to assess the tax compliance level of firms. An understanding of the behaviour and compliance level of businesses provides important policy implications for tax reformations and revenue mobilisation. This paper assesses the tax compliance level of small businesses in the Sunyani Municipality. The study uses a total sample size of 500 small businesses. Using Probit regression models, our findings show that lack of tax education, computational issues and lack of book keeping negatively influence the level of tax compliance amongst small businesses in Ghana.  The results also show that age, duration of business operations, liability assessment and business incorporation are important factors that influence tax compliance among small businesses.  We conclude that continuous tax education at the local level would improve small businesses tax compliance level in Ghana. Keywords: Ghana; Sunyani Municipality; Taxation; Tax compliance; Tax educatio

The Cetaceans of Ghana, a Validated Faunal Checklist

The cetaceans of Ghana and the Gulf of Guinea have, until recently, remained unstudied. Periodical monitoring of artisanal fisheries for bycatches in seven Ghanaian artisanal fishing ports and landing sites over 1996-2004 has provided photographic and specimen evidence to validate occurrence of 18 species (17 odontocetes, 1 mysticete) in a tropical, predominantly pelagic cetacean fauna. At least nine species and subspecies had not previously been documented for Ghana (with asterisk), and four species are authenticated for the first time in the Gulf of Guinea (double asterisk), i.e. Tursiops truncatus, Stenella clymene, S. longirostris longirostris*, S. attenuata, S. frontalis, Delphinus capensis capensis*, Lagenodelphis hosei, Steno bredanensis, Grampus griseus, Peponocephala electra*, Feresa attenuata**, Globicephala macrorhynchus, Orcinus orca*, Pseudorca crassidens*, Kogia sima**, Physetermacrocephalus*, Ziphius cavirostris** and Megaptera novaeangliae . Also, the limited published information on distribution, natural history and conservation status is critically reviewed for each taxon. Indications are that most species encountered off Ghana may be widely distributed in the Gulf of Guinea, most notably the long-beaked common dolphin. The vulnerable Atlantic humpback dolphin, Sousa teuszii, remains unrecorded in Ghana and neighbouring nations despite apparently suitable coastal habitat. It is suggested that localized extinction may be blamed, possibly the result of accumulative bycatches and disturbance. A number of other cetacean species not yet encountered could occasionally occur in Ghana’s waters, e.g. Balaenoptera brydei, Mesoplodon densirostris, Kogia breviceps, Stenella coeruleoalba and Delphinus delphi

Barriers to green cities development in developing countries: evidence from Ghana

Purpose: Of late, cities across the globe are taking pragmatic steps towards addressing environmental, social, and economic problems in the debate on sustainable development. Even so, little attention has been paid to studies focused on developing countries. The aim of this study is to examine the barriers to green cities development in developing countries. Design/Methodology/Approach: A comprehensive literature review was conducted to examine the barriers to green cities development. In terms of methodological choice, a quantitative research strategy was used to collect data from professionals who have lines of influence on the greening of our cities and sustainable urban development. Findings: The barriers to green city development identified were: Lack of awareness of the benefits of a green city, Environmental Degradation, Insufficient policy implementation efforts, Excessive generation of solid waste, and Poor wastewater collection and treatment. It was indicative from the study findings that taking the right sustainable steps in urban development and a paradigm shift towards the pillars of sustainability, Ghanaian cities especially Kumasi has a great proclivity of regaining its longstanding status being “Garden City”. Practical and theoretical implications: The outcome of this study provides stakeholders in city development an insight into the barriers that inhibit the development of green cities. In practice, this study contributively proposes that the concept of green cities should be incorporated in the education and training of stakeholders to improve the level of awareness. Originality/value: This paper presents the foremost comprehensive study appraising green city development in Ghana

The potential for technology and knowledge transfers between foreign and local firms: a study of the construction industry in Ghana

Multinational corporations (MNCs) and other foreign firms can be conduits for technology and knowledge (T&K) transfer to host countries in the developing world. Most of the existing research focuses on T&K transfers through FDI and are drawn from Asia not Sub-Saharan Africa (SSA), although SSA is increasingly receiving foreign investment. There is a paucity of research that gives insights into project-level T&K transfer issues in SSA countries. Using the Ghanaian construction industry as an empirical focus, this article explores T&K transfer potential. The findings reveal significant weaknesses in T&K transfer across industry subsectors and between foreign and local firms. This arises from the potentially complementary but dissimilar resource and knowledge bases. The weaknesses are compounded by the absence of coherent government T&K development policie

Attributable Indicators For Measuring The Level Of Greenness Of Cities In Developing Countries: Lessons From Ghana

Purpose: The advances in green city growth is widely discussed in extant literature. The benefits of green cities to urban development in recent discussions of sustainability and sustainable development is well-documented and cannot be overemphasized. Although a growing study on green building development in developing countries has been advanced in literature, a paucity of studies explores green cities in developing countries. Moreover, evidence of studies focused on green cities development in Ghana is lacking. From the identified knowledge gap, the aim of this study is to establish the indicators/attributes for measuring the level of greenness of cities in developing countries. Design/Methodology/Approach: A comprehensive literature review was conducted to identify the indicators/attributes for measuring the level of greenness of cities in developing countries. This study adopted the pragmatism as its undergirding research philosophy and the deductive research approach. In terms of methodological choice, quantitative research strategy was used to collect data from experts in sustainable urban development. The primary data retrieved from the study were analysed using Descriptive Statistics, Relative Importance Index, and One-sample t-test. The reliability and validity of the study were measured with the Cronbach’s Alpha test. Findings: The study established 8 indicators for measuring green city development: air quality, water, sanitation, land use, health and safety, transportation, energy as well as building and construction. It was discovered that the development of green cities should enhance air quality, improve water production and supply, improve management in sanitation, promote mixed and integrative land use, maintain the health and safety of city dwellers, reduce the demand for transportation and formalise public transport, adopt renewable and efficient energy technologies and promote sustainable construction and green buildings. These indicators are key to policy making and implementation of green cities development. Research Limitations/Implications: The study was focused in Ghana but not from other developing countries, however, the findings of this study do not limit the generalisability since the findings of the study can be used as a lesson to other developing countries. Practical and theoretical implications: Theoretically, this study adopted quantitative indicators that is reproducible in another geographical context. This study contributively adds to the discourse on sustainability especially in Ghana and as a source of reference to motivate others to conduct further research in related areas. The outcomes of this study will help the local government, policy makers, city stakeholders and industry expertise gain insights in the overall indicators that underpin green city development. Originality/value: This paper attempts to posit in literature the foremost appraisal of green city indicators adaptive in Ghana which could motivate other developing countries to develop their own green cities

The Utilization of Aquatic Bushmeat from Small Cetaceans and Manatees in South America and West Africa

Aquatic bushmeat can be defined as the products derived from wild aquatic megafauna (e.g., marine mammals) that are used for human consumption and non-food purposes, including traditional medicine. It is obtained through illegal or unregulated hunts as well as from stranded (dead or alive) and bycaught animals. In most South American and West African countries aquatic mammals are or have been taken for bushmeat, including 33 small cetaceans and all three manatee species. Of these, two cetacean species are listed in the IUCN red list as “near threatened,” and one as “vulnerable,” as are all manatee species. Additionally, 22 cetacean species are listed as “data deficient,” hence some of these species may also be at risk. No reports (recent or otherwise) were found for some countries, caution is needed in concluding that aquatic bushmeat is not utilized in these nations. Moreover, although aquatic bushmeat is mostly obtained opportunistically and was likely originally taken only for local consumption, directed catches occur in most countries and may have reached unsustainable levels in some areas. For example, in Peru and Nigeria, thousands of small cetaceans are illegally hunted annually. Reliable, recent data and a better overall understanding of the drivers of aquatic bushmeat will be essential in the development of effective mitigation measures

Cultivating greater self-confidence in African management research

Although strategic management has taken root in many African organisations, much of the existing body of African management research offers little insight into the current state of knowledge and direction in terms of Africa finding its voice within the mainstream research. We draw on a review of the literature to develop a conceptual framework for classifying the contributions in African management research. The conceptual model captures the indigenous (intra-Africa) and inter-Africa dimension of macro-strategy and organisational behaviour/human resource research. The accumulated body of research indicates a sign of growing self-confidence in African management research which must be maintained and revitalised. The paper contributes to the literature by developing a unified conceptual model which captures both the indigenous and comparative dimensions of management research. A number of fruitful avenues for future research have been advanced

Institutional Legitimacy, Cross-Border Trade and Institutional Voids: Insights from the Cocoa Industry in Ghana

In spite of a growing body of literature on market opportunism in emerging markets, it remains unclear how supply chain partners abuse the institutional voids emanating from weak markets and legal enforcement mechanisms. This study attempts to integrate the concept of ‘institutional voids’ with that of ‘opportunism in inter-firm relationship’ literature to examine how they create space and conditions for illegitimate activities to occur in a supply chain. Using insights from cocoa production and distribution in Ghana, we uncovered activities such as tampering, adjustment of weighing scales and smuggling as examples of illegitimate activities and abuses in the supply chain. The study revealed that these activities are manifestations of institutional voids arising from weak markets and legal enforcement mechanisms. An analysis of the supply chain partners’ activities illuminates our understanding of the underlying processes inherent in market opportunism. Taken together, the study demonstrates how smuggling and theft-to-smuggle have taken on new prominence as an escape response to the institutional voids in the country. The implications for future research are examined

Accounting for the Transitions after Entrepreneurial Business Failure: An Emerging Market Perspective

This study builds on prior scholarly works on institutions and entrepreneurship by examining the process of transitions and institutional obstacles that force serial entrepreneurs’ shift to operate in the formal or informal sector after entrepreneurial business failures. Using insights from 32 serial entrepreneurs in Ghana, a framework was developed and utilized to explicate how the pull and push motivations for the transition into or persisting with formality or informality after business failure unfolds over time. Our analysis sheds light on the processes and effects of the motivations on the persistently high level of entrepreneurial activities in the informal sector for many emerging economies

The State, skill formation and productivity enhancement in the construction industry: The case of Singapore

International Journal of Human Resource Management122184-20