Browsing by Author "Otabil, Emmanuel Kyereda"

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    Taxation of the informal sector in Ghana: A case study of Komenda-Edina-Eguafo –Abrem municipality
    (JULY, 2015 ) Otabil, Emmanuel Kyereda
    This study examines taxation of the informal sector in Komenda-Edina-Eguafo-Abrem Municipality using a sample of 397 informal sector businesses and 3 tax officials. Findings of the study indicate that, high income tax, business non-profitability, distance difficulty in paying tax, unnecessary or misuse of tax income by government, tax non-compliance by other colleagues, low income tax education, advice from experts, non-registration of businesses and low educational level account for high income tax non-compliance. Personnel capacity constraints, large size of the tax district, large size of the informal sector, lack of incentive for the tax collectors and the inappropriate financial records on the part of the taxpayers are the factors that militate against effective revenue mobilization by Domestic Tax Revenue Division (DTRD) from the informal sector. Well informed frequent tax education, sanctioning tax evaders, motivating taxpayers with incentives, involvement of taxpayers in tax decisions, drawing the tax collectors closer to the taxpayers and having master list of all informal sector businesses would help to improve tax compliance in the municipality.