Taxpayers’ attitude, perception and influence on tax compliance decisions a case study of the informal taxpayers in the accra metropolis
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Date
2023
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KNUST
Abstract
It is still unknown how attitudes and perceptions of taxpayers in Accra Metropolis affect their choices regarding tax compliance. This study examined the relationship between taxpayer attitudes, perceptions, and their influence on tax compliance decisions in Ghana using data from informal taxpayers in Accra Metropolis, Ghana. According to the empirical findings, taxpayers’ perception has a negative, significant impact on taxpayers’ attitude. The second hypothesis of this study is supported once more by the positive significant effect of taxpayers’ perception on tax compliance decision. The third hypothesis of the study is also supported by the fact that taxpayers’ attitude have a negative, significant impact on their decision to comply with tax laws. Finally, among informal taxpayers in Ghana’s Accra Metropolis, taxpayers’ attitudes mediate the relationship between taxpayer perception and tax compliance decision. The study comes to the conclusion that taxpayers’ expectations for compliance are significantly influenced by how they view the compliance of their peers. When widespread noncompliance is seen, taxpayer attitude deteriorate; however, when honesty is norm, they improve. According to some research, for instance, higher compliance levels were associated with higher ethical convictions, which in turn were associated with higher compliance levels. This suggests that the relationships between personal standard, social norms, and tax. The study’s conclusion suggested that GRA Office provide ongoing training and education to increase taxpayers’ tax knowledge and awareness in order to eradicate or significantly reduce negative attitudes toward taxes. Tax authorities may choose to inform taxpayers of the purpose for collecting taxes, the methodology used to determine tax rates, and the intended use of the funds. Understanding these ideas not only increases the amount of tax due, but also encourages taxpayers to view taxes more favorably.
Description
A thesis submitted to the department of accounting and finance, college of humanities and social sciences, in partial fulfillment of the requirements for the award of the degree of master of science in accounting and finance msc accounting and finance