Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from ghana

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Tax evasion has emerged as a significant challenge for governments worldwide, as it has become progressively complex to regulate due to the introduction of innovative and constantly evolving strategies. This study seeks to assess the antecedents of taxpayers’ behaviour to engage in tax evasion in Ghana. The study employed quantitative methods and inferential analysis techniques. The research design employed in this study was cross-sectional, descriptive, and explanatory in nature. The population under consideration consisted of individual taxpayers residing in the Western Region of Ghana. The researcher utilised convenience sampling to select a sample size of 384 participants who voluntarily agreed to provide data for the study. The study hypotheses were evaluated using SPSS version 26. Descriptive statistics were employed to provide a comprehensive summary of the data. The study examined the role of individual attitudes, subjective norms, and moral obligations as key determinants of perceived behavioural control in relation to tax evasion. The research conducted revealed significant and favourable associations between these psychological attributes and the perception of behavioural control in relation to tax evasion, as determined through the utilisation of multiple regression analysis. The implications of the findings suggest that tax systems should be formulated with the intention of not only facilitating tax collection, but also incorporating ethical considerations. Tax rules and regulations may be formulated with the intention of highlighting individuals' ethical obligation to contribute towards the provision of public goods and services. It is recommended that tax authorities use effective communication tactics to emphasise the ethical relevance of tax compliance.
A thesis submitted to the department of accounting and finance, school of business, kwame nkrumah universityof science and technology in partial fulfilment of the requirements for the award of master of science in accounting and finance