Determinants Of Tax Evasion Behaviour Among Traders In Takoradi Market Circle
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Date
2021-02
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knust
Abstract
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.
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I Wish To Extend My Sincere Gratitude To The Following People For Their Contributions Towards The Success Of This Work. First And Foremost, I Deem It As An Obligation To Express My Special Appreciation To My Mother, Mrs. Elizabeth Essumng And Mr. Robert Dowuona-Owoo For Their Selfless Devotion, Love And Care Support And Contribution To The Success Of This Study. My Special Thanks Go To My Supervisor, Mr. Holy Kwabla Kportorgbi For His Contributions, Directions, Sense Of Human Consideration, Patience And Interest Which Contributed Greatly To The Success Of This Study.
I Also Want To Show My Sincere Gratitude To My Family For Their Unending Support During My Study At The University. I Owe A Great Appreciation To All The Facilitators And Lead Facilitators Of The Department Of Accounting And Finance, Knust For Their Knowledge And Invaluable Information Imparted Unto Me During My Study.