2.6 Principles of Taxation

The Principles of Taxation module (Paper 2.6) is part of the Skills Level (Level 2) in the ICAG professional qualification syllabus. It builds on foundational concepts from the Knowledge Level, focusing on the Ghanaian tax system and fiscal policy, tax administration, computation of income and corporate tax liabilities, taxation of capital gains, value-added tax, customs and excise duties, withholding tax, the application of information technology in taxation, and ethical issues in tax practice to ensure compliance and effective tax management.