An examination of tax evasion in Ghana: A case study of Sekyere East District of the Ashanti Region

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JULY, 2015
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This study examines tax evasion in the Sekyere East District of the Ashanti Region, using a sample size of 86 respondents consisting of 83 taxpayers and 3 revenue officials. Employing descriptive statistics, the results of the study revealed that, the following factors as the cause of tax evasion in the district; absence of tax education, high tax rates, non-application of sanctions, perceived inappropriate use of taxes by the government and businesses not being profitable. Inadequate staff and logistics, inability of tax officials to reach all liable taxpayers and absence of database, were the challenges that tax officials face in collecting taxes. Tax education and team work among others are recommended as means of helping to minimize tax evasion in the district and the country at large.
A Thesis submitted to the Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology in partial fulfilment of the requirements for the degree of Master of Business Administration (Accounting Option)