IOSR-JEF   Volume-16 ~ Issue-2 ~ Mar. – Apr. 2025

Abstract: The study assessed the impact of tax audit on tax compliance in Ghana, with the focus on taxpayers and tax auditors in Bolgatanga Municipality. Several key findings were noted and discussed. Important issues such as tax compliance level of taxpayers, determinants of tax compliance among taxpayers, the effectiveness of tax audit and the relationship between tax audit and tax compliance were analysed and discussed in the study. The research used a descriptive research design and a quantitative approach. The determinants of tax compliance among taxpayers, as well as the relationship between tax audit and tax compliance were studied using regression and correlation analysis........

Abstract: The Integrated Child Development Services (ICDS) scheme is a unique early childhood development program aimed at addressing the malnutrition, health, and developmental needs of young children, pregnant women, and nursing mothers. This study analyzes the availability, utilization, and awareness of beneficiary services provided by ICDS through Anganwadi centers among residents of Wayanad. A sample of 90 respondents was collected to assess the availability, utilization, and awareness of ICDS services, with the necessary information gathered through a questionnaire. The study finds that all services are available to most beneficiaries, except for referral services. However, utilization of these services is comparatively low, and while many beneficiaries are aware of ICDS services, a significant number do not know about the referral services........