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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/8485

Title: Assessing the suitable atmospheres for tax compliance and the impact of tax compliance on revenue mobilization in the techiman municipality
Authors: Abegmi, Cletus
Issue Date: 6-Apr-2016
Abstract: The study assessed the extent to which tax compliance variables as identified by earlier researchers have influence tax compliance decisions. It further measured the impact of tax compliance on tax revenue collection in communities of the Techiman tax zone; this tax zone comprises; Wenchi small tax office and Atebubu small tax office which falls under the Techiman main small tax office. A semi-structured questionnaire was used as the main primary data collection instrument to gather the data for the study. Overall, a total of 300 respondents were sample from the three small tax offices zone with much concentration in the Techiman Municipality. 200 questionnaires were administered to the self-employed and few companies and 100 questionnaires were administered to people in the PAYE tax bracket. Also, a separate set of questionnaire was designed and administered to the GRA main Office and the two sub offices within the Techiman tax zone. The data was analysed using descriptive statistics and it dealt with two specific objectives and the key findings of the study are that: there is a statistically significant difference that most taxpayers are ignorant about the tax laws and regulations, tax laws and policies need to be put into simple and plain language for easy understanding, the cumbersome nature of calculation and filling of tax returns, Government accountability, tax payers perception of corrupt practice of tax officials are impacting strongly on compliance. It further connote with ANOVA analysis that there is a significant value (tax revenue will improve) when taxpayers know all about and obeying tax regulations. The study therefore believes that consistent education of the public, and enforcement of payment of appropriate fines and penalty for overdue taxes and non-compliance would improve compliance level significantly.
Description: A Thesis submitted to the, Kwame Nkrumah University of Science and Technology,College of Humanities and Social Sciences, School of Business, in partial fulfillment of the requirements for the award of Master of Business Administration Degree (Finance Option), 2015
URI: http://hdl.handle.net/123456789/8485
Appears in Collections:College of Arts and Social Sciences

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