Adom, Philip Kofi; Amakye, Kwaku; Doh, Edinam; Anku, Regina - In: International Journal of Economics and Financial Issues 4 (2014) 1, pp. 152-169
With the introduction of the VAT Flat Rate Scheme, which brings on-board traders on whom the VAT record-keeping requirements would or might prove burdensome, concerns arise on the potential impact of the ‘VAT record keeping requirement’ on SME’s record keeping. The focus of this study was...
