atswa pilot questions answers part i - The Institute of Chartered ...

3.0 Methods of Investigation
The Committee adopted the following investigation methods:
3.1. Interviewing some tax experts recommended by the Council of the Association
of Accounting Bodies in West Africa (ABWA)
3.2. Administering questionnaires on some selected groups in the society;
3.3. Consulting relevant literature. (2 Marks)
4.0 The Committee came up with the following findings:
4.1. That taxes facilitate the provision of social amenities such as electricity and
water. It was found that no human existence is possible without these
amenities that are better provided by the government. The payment of taxes,
therefore, would enable the government to discharge its responsibility.
4.2. That taxes ensure the provision and the improvement of social infrastructure
such as roads, airports, railways, seaports and bridges.
4.3. That taxes serve as a measure of control of harmful products such as alcohol
and cigarettes.
4.4. That taxes help to protect small scale industries from being driven out of
competition.
(4 Marks)
5.0 Conclusion
The Committee agreed on a consensus that:
5.1 Payment of taxes is necessary and is, therefore, welcomed by majority of
respondents. This, they agreed, will foster greater development in human
society; and
5.2 taxes would also enable government to discharge her responsibilities in the area
of providing security of lives and property.
(2 Marks)
6.0 Recommendations
The Committee, based on the data gathered during the course of this report,
unanimously recommend that:
6.1 Government should ensure a judicious use of tax revenue generated to
encourage the citizens to pay other taxes as and when due;
6.2 Government should embark on intensive public enlightenment on the need
for the citizens to pay taxes. Government should also inform the citizens on
what they intend to do with these taxes;
6.3 The people must always put the government to task when they feel that their
taxes are not being judiciously utilised;
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