Browsing by Author "Yeboah Isaac Osei"

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    Assessing tax compliance level of operators of small enterprises in the Sunyani municipality
    (JULY, 2015 ) Yeboah Isaac Osei
    The study identifies the factors that contribute to non-compliance of their tax obligation. The study is conducted using a quantitative research approach through cross sectional survey of owners and managers of small businesses in the Sunyani Municipality. The findings of the study denote that a greater number of the participants were not aware of tax reliefs on offer and majority lacked knowledge about taxation since they either have not received any education on it or ignorant leading to non-compliance in many cases. The findings also revealed that tax education is not an obligated by the Tax authorities hence increasing the complication of tax compliance. In order to address the problems associated with the gap in the knowledge of tax obligations, the study recommends that the GRA should embark on tax education campaigns with the relevant stakeholder for small businesses in the country. Also, the government should resource the tax institutions in order to adequately discharge their duties