Philosophy of Taxation and Tax Exemptions of Churches in the Ejisu Municipality of Ghana

In recent years, the practice of tax exemption for churches has become a source open scrutiny, argument, and controversy on part both government religious leaders. The study attempted to assess main principles that base impose taxes its citizenry status in Ghana. Exploratory, descriptive cross-section surveys were used investigate discover from respondent’s information topic provide report background, facts, settings concerns about taxation churches. considered 120 people as targeted sample which 114 responded by use questionnaires. Also, analysis such frequency percentages analyse data. From gathered research, it was revealed most Ghanaians representing 65.8% prefer allocate based benefits taxpayers receive paying rather than ability pay or any other principle allocation taxes. addition, 57% would like organizations enjoy their tax-exempt despite allegation critics they are amassing wealth themselves not contributing development Some reasons given that: profit-making businesses; contribute nation; care more government. them concluded failure grant church may give room engage business activities. For those with opposing view, some gave as: have sort commerce; money this world; payment well boost revenue Despite various arguments, there an agreement Ghana Revenue Authority should check sales rosaries, anointing oil, holy water, charge consultation fees, these attract taxation. paper recommends Tax-Exempt Division develop policies administer (including organizations) laws. division be responsible exempt education training enable understand law obligations. This will improve compliance organizations.