Tax compliance in ghana: an examination of taxpayers' compliance decision by their perceptions
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Date
2023
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KNUST
Abstract
This study set out to examine tax compliance in Ghana: an examination of taxpayers' compliance decision by their perceptions. The study employed a quantitative research design to conduct the study. the study used mainly primary data by deploying structured questionnaire through google for. The analysis of the data was conducted with the help of IBM SPSS Statistics V.26 and Microsoft Excel and Amos v.23. The study employed Structural equation modelling to analyse the various objectives. The study revealed that, there is a significant positive of detection on tax compliance among SMEs within the Bolgatanga municipality. Also, there a positive but insignificant effect of government spending on tax compliance among SMES within the Bolgatanga municipality. Lastly, there is a positive and significant effect of tax fairness on tax compliance among SMEs in the Bolgatanga municipality. The study recommended that the tax authorities should endeavour to put in place measure to enhance detection of tax evasion among SMEs, which will help in compliance among these SMEs, since they know that, they will be found out when they evade taxes. Also, although government spending does not seem to affect tax compliance, government should be transparent on how it spends the tax collected to engender more confidence in these SMEs to comply with their tax returns. Lastly, the tax authorities should make an effort to be fair as much as possible to generate the need support among these SMEs to enable them have trust in the tax administration which will go a long way to enhance tax compliance among these SMEs.
Description
A thesis submitted to the institute of distance learning, kwame nkrumah universityof science and technology in partial fulfilment of the requirements for the award of the degree of master of science in accounting and finance