Bernard Oduro-Amankwaah

Philosophy has long been seen as a crucial instrument for living a meaningful life. Nonetheless, for more than a decade, systematic philosophical study in Africa has been dominated by a single compound question: Is there an African philosophy, and if so, what is its nature? When it comes to Africa and philosophy, there is a lot of debate about whether or not Africans have a philosophy. Africans have long been accused of being irrational. Some Western scholars’ interpretations of African philosophy may help us comprehend it better. The Aime Cesaire-led Negritude movement, the Harlem Revolution, the South African Apartheid movement, and others are all examples of recent literature expressing opposition to the perspective of black inferiority and various insults directed at black Africans. Some European scholars did accuse Africans of being irrational beings. These claims provided the impetus for the spread of various beliefs and ideologies masquerading as African philosophy. In light of this, the purpose of this essay is to disprove prejudicial claims made against Africans and African philosophy. The works of Western thinkers such as Immanuel Kant, Georg W. F. Hegel, and Lucien Levy-Bruhl would be highlighted.

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