Browsing by Author "Dinah Essuming"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Determinants Of Tax Evasion Behaviour Among Traders In Takoradi Market Circle
    (knust, 2021-02) Dinah Essuming
    One Of The Most Reliable Sources Of Revenue To Nations Is Taxation, Including Ghana. About 80% Of Total Jobs Is Accounted For By Ghana's Informal Sector, As Noted By The Ghana Living Standard Survey (2010). Overall, This Study Investigated The Causes Of The Behaviour Of Tax Evasion Among Takoradi Market Circle Traders. The Research Explicitly Seeks To Explore The Impact That Tax Awareness Has On Tax Evasion Activity Amongst Traders In The Market Circle Of Takoradi To Achieve This Main Objective; Assess The Association Between The Structure Of Tax And Tax Evasive Behaviours Among Takoradi Market Circle Traders; Determine The Incompatibility Of Behaviours Of Evading Tax Amongst Traders In The Market Circle At Takoradi; And Evaluate The Tax System Fairness Regarding Tax Evasive Behaviours Among Takoradi Market Circle Traders. With A Quantitative Approach, The Analysis Adopts A Descriptive Research Style, And A Simple Random Technique In Selecting 120 Traders While Questionnaire Was The Main Instrument For Primary Data Collection. It Was Noted That There Had Been A Substantial Gap In Tax Enforcement Between The Married Self-Employed And The Unmarried Self-Employed. In The Center Of Educational Levels, As Well As Tax Compliance, There Is A Difficult Association And The Association Between Religion And Compliance To Tax Was Significant. The Study Recommends That Tax Officers Conduct Detailed Tax Lessons Among Traders; That Tax Revenue Be Reasonably Distributed Public Service Provision; And That Payers Of Tax Be Well Trained In The Use Of Revenues From Tax, As Contributes To The Elimination Of Unjust Perceptions And An Eventual Improvement In Tax Morale. Yet, Subsequent Investigation Of Compliance To Tax In Ghana Ought To Study That A Questionnaire Could Be Used For Respondents On Their Taxpaying Conduct. The Fisher Tax Compliance Model Can Be Refined By Future Researchers By Adding Other Related Environmental Variables, Culture, And The Relationship Between The Potential For Non-Compliance And Tax Structure/Scheme On Compliance To Tax.