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The incidence of corporate tax in the manufacturing sector of Ghana.
A Thesis Submitted In Partial Fulfilment Of The Requirements For The Degree Of Master Of Business Administration (Accounting- Option).
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| Format: | Thesis |
| Language: | English |
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KNUST
2025
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| _version_ | 1867613139029196800 |
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| access_status_str | Open Access |
| author | Agyei, Baah Samuel |
| author_browse | Agyei, Baah Samuel |
| author_facet | Agyei, Baah Samuel |
| author_sort | Agyei, Baah Samuel |
| collection | Thesis |
| description | A Thesis Submitted In Partial Fulfilment Of The Requirements For The Degree Of Master Of Business Administration (Accounting- Option). |
| format | Thesis |
| id | oai:ir.knust.edu.gh:123456789/17181 |
| institution | KNUST (Ghana) |
| language | English |
| last_indexed | 2026-06-10T12:31:23.640Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | KNUST |
| publisherStr | KNUST |
| record_format | dspace |
| source_str | KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| spelling | oai:ir.knust.edu.gh:123456789/17181 The incidence of corporate tax in the manufacturing sector of Ghana. Agyei, Baah Samuel A Thesis Submitted In Partial Fulfilment Of The Requirements For The Degree Of Master Of Business Administration (Accounting- Option). The corporate income tax is levied on earnings at the corporate level and shareholders pay taxes again on these earnings when they are paid out as dividends. This double taxation has been a concern of policy makers and its effects on economies have been analyzed and discussed by researchers in many disciplines. However, the questions concerning double taxation and its economic effect cannot be answered accurately without an understanding of who really bears the burden of the corporate income tax. The natural assumption is that the owners of the corporation bear the burden of the corporate income tax. The possibility exists that this tax is instead passed forward to consumers in the form of higher prices or backward to labour in the form of lower wages. The study used explanatory research design. This study uses a financial statement data from eight (8) manufacturing companies listed on The Ghana Stock Exchange over a fifteen year period spanning from 2000 to 2015. The simple ordinary least squares regression is used for models representing each of the three players over time. The result showed a negative relationship between returns to shareholders and the tax, indicating that returns decrease when the tax increases. The result showed a significant positive relationship between the gross profit percentage and the tax; indicating that consumer prices may increase in relation to an increase in the tax rate. Finally, the result also showed a negative relationship between the cost of labour and the tax, indicating that an increase in the tax will lead to a decrease in the cost of labour (wages). In conclusion, this study has provided strong evidence that the burden of the corporate income tax is borne by at least two players; capital owners and consumers. KNUST 2025-06-04T16:54:14Z 2025-06-04T16:54:14Z 2017-06 Thesis https://ir.knust.edu.gh/handle/123456789/17181 en application/pdf KNUST |
| spellingShingle | Agyei, Baah Samuel The incidence of corporate tax in the manufacturing sector of Ghana. |
| title | The incidence of corporate tax in the manufacturing sector of Ghana. |
| title_full | The incidence of corporate tax in the manufacturing sector of Ghana. |
| title_fullStr | The incidence of corporate tax in the manufacturing sector of Ghana. |
| title_full_unstemmed | The incidence of corporate tax in the manufacturing sector of Ghana. |
| title_short | The incidence of corporate tax in the manufacturing sector of Ghana. |
| title_sort | incidence of corporate tax in the manufacturing sector of ghana |
| url | https://ir.knust.edu.gh/handle/123456789/17181 |
| work_keys_str_mv | AT agyeibaahsamuel theincidenceofcorporatetaxinthemanufacturingsectorofghana AT agyeibaahsamuel incidenceofcorporatetaxinthemanufacturingsectorofghana |