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The Small And Medium Enterprises Attitude Towards Tax Stamp: A Case Study Of Tax Payers In Ghana
Tax stamps date back to the Ottoman Empire. "Damga Resmi" was already in use by the sixteenth century. Tax stamp implementation in Ghana was enacted by Act 873 of the Excise Stamp Act, 2013. It is structured to enhance tax collection in the Ghanaian economy that has in the past years suffered dwindling tax revenue. The tax stamp is a unique stamp with digital and other security features which is labeled on excisable goods to show that taxes and duties have been paid. The stamp is affixed on specified excisable goods in Ghana, whether locally manufactured/produced or imported into Ghana. It's presence on products provides enough evidence of product quality.
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