Abstract:
The dynamic role of tax systems to mobilize revenue for the development of the nation cannot be over emphasized. These tax systems are setup as part of the revenue generating ventures and have been identified as one of the means through which rapid industrialization and other developmental goals of nation can be realized.Taxation has contributed to very substantial percentage to the development of the nation. This project explores the relevance of talk-time tax on the economy of Ghana, its impact on the people of Ghana, it's current predicaments characterized by critics from the public that prevent it from being implemented thereby preventing it from realizing its potential as an instrument for development.In undertaking the research views of the public were sort through interviews and questionnaires issued. 96% of the public responded to the questionnaires issued. Findings from the research indicated that the public do not want the talk-time to be implemented and as such government have received a lot of critics. They believe theTalk-time tax is not a good tax system and that it does not ensure equitable distribution tax burden, since it is regressive.The researcher therefore acknowledges and recognizes the effects of these critics fromthe public and has outlined a number of recommendations for an overall understanding of the talk-time tax.
