Determinants of tax compliance: a case study of small taxpayers in Bolgatanga municipality in the upper east region of Ghana
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Date
2021
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KNUST
Abstract
Studies on tax compliance have primarily focused on individual taxpayers instead of representative enterprises. This research work looked at the determinants of tax compliance perspective among small taxpayers in Bolgatanga Municipality of the Upper East Region of Ghana. The study employed a descriptive and explanatory research design with a sample size of 182 small taxpayers in the Municipality. The data was analyzed descriptively with the aid of Statistical Package for Social Science (SPSS) software. Similarly, an ordered logistic regression was utilized to establish the determining factors of tax compliance behavior among small taxpayers. The study found out that knowledge level among small tax payers in Bolgatanga Municipality is low. The study further found out that tax audit, tax compliance cost, tax rates and penalties are significant contributing elements of voluntary tax obedience among small tax payers in Ghana. However, morals of taxpayers, tax knowledge, business experience, and firm size are factors that do no significantly influenced voluntary tax compliance. Based on the findings, it was recommended that GRA should continue to education the public on tax issues and existing laws through the various electronic media available in order to enhance tax compliance among the citizens. Also, the study recommends that policy makers should try to make process of tax compliance requirements easy and less complex.
Description
Thesis Submitted to the Department of Accounting and Finance, College of Humanities and Social Science, Kwame Nkrumah University of Science and Technology, Kumasi in partial fulfilment of the requirements for the award of degree in Master of Science in Accounting and Finance