...Kofi Osei Adu; Stephen Amponsah Purpose This paper aims to investigate the correlates of tax registration among self-employed in Upper Denkyira East municipal and Upper Denkyira West district in Ghana. Design/methodology/approach In all, 783 self-employed were interviewed and discriminant...

...Chrispas Nyombi Purpose – The purpose of this paper is to examine the nature of the legal relationship tying workers to employers. It explores how the individual who is categorised as an employee is distinguished from a self-employed or independent contractor or a worker. The common law tests...