Adom, Philip Kofi; Amakye, Kwaku; Doh, Edinam; Anku, Regina - In: International Journal of Economics and Financial Issues 4 (2014) 1, pp. 152-169
-keeping requirements would or might prove burdensome, concerns arise on the potential impact of the ‘VAT record keeping requirement’ on SME’s … keeping skills and accounting system based on a sample of 250 SME’s selected from five key trading centres in the Accra …. Generally the result showed that the ‘record-based controls of VAT’ has significantly improved SME’s record keeping skills and …