No abstract

Purpose The purpose of this paper is to examine digital preservation of e-government in Ghana under the research question: what are the current digital preservation strategies being deployed across the ministries and agencies in Ghana? Design/methodology/approach Guided by a conceptual framework, underpinned by a quantitative approach, the paper uses the survey approach, to address the digital preservation strategies deployed across public sector organisations in Ghana. It underscores the link between the conceptual framework and the literature to analyse the various digital preservation strategies. Findings Backup strategy, migration, metadata and trusted repositories were noted as the most widely implemented preservation strategies across the ministries and agencies. On the other hand, cloud computing, refreshing and emulation were the least implemented strategies used to address the digital preservation challenges. Research limitations/implications The paper adds to the existing conceptual underpinnings that have dominated the debate about data management, archival storage, preservation strategies, challenges and best practices of digital preservation of e-government. Originality/value This study draws its originality from the evidence of studies on digital preservation in Ghana as most studies have rather focussed on the preservation of documentary heritage, preservation and security of microfilms, preservation practices in the public records (Akussah, 2002; Ampofo, 2009; Festus, 2010). The emergence of this study addresses the knowledge gap in the preservation of digital records in a country where little attention has been accorded to digital preservation. The study also feeds into Ghana’s vision 2020 and the information communication technology policy document of the ministry of communication which aims at ensuring that Ghanaians have access to information and communication technology products and services.

No abstract

Purpose The purpose of the study is to analyse social and demographic factors that affect tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. Design/methodology/approach The study adopted a cross-sectional survey design to sample 783 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from micro-taxpayers by using a structured interview. Ordered logit regression model was used to regress the extent of tax stamp compliance on socio-demographic factors in relation to tax stamp cases in the study area. Findings The study found that occupational association status, location, gender, type of business operated, age, level of education and household size are significant predictors of tax stamp compliance in the study area. Originality/value The originality of the study is in twofold. First, the study dwells on extant literature on social and demographic factors of tax compliance in general and specifically applies them to a special kind of presumptive tax, tax stamp, in Ghana. The study is also considered as the first of its kind to perform rigorous statistical analysis of social and demographic factors in relation to tax compliance.