Peprah, Charles; Abdulai, Ibrahim; Agyemang-Duah, Williams - In: Cogent economics & finance 8 (2020) 1, pp. 1-25
In a developing country like Ghana, Micro, Small, and Medium Scale Enterprises (MSMEs) play an important role in the socio-economic development of the economy. Payment of income tax by MSMEs remains one of the key sources of government revenue for development activities in Ghana. However, not...