2019
DOI: 10.18488/journal.1.2019.91.74.85
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Abstract: Tax compliance is a major concern among many governments in the world. The issue of tax compliance has long been discussed. Past studies have shown that there has always been a reluctance among taxpayers to pay taxes. From the works of literature, the small-scale sector is known to be a tough party when it comes to paying tax. Though the number of small and medium enterprises is growing, tax collection from this sector is still insignificant. Thus, this paper aims to determine factors affecting tax compliance … Show more

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Cited by 10 publications
(10 citation statements)
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“…The purposive sampling technique was adopted for this study. The purposive sampling approach has two main goals which are (1) ensuring that all of the major stakeholders in the discussion are covered and (2) ensuring that sufficient variety has been included in each of the main criteria in order to investigate the influence of the traits in question (Etikan et al, 2016). The study was carried out with a focus on Uber drivers in the Greater Accra region of Ghana because the ride-hailing service is more concentrated in the capital city of the country.…”
Section: Methodsmentioning
confidence: 99%
See 1 more Smart Citation
“…The purposive sampling technique was adopted for this study. The purposive sampling approach has two main goals which are (1) ensuring that all of the major stakeholders in the discussion are covered and (2) ensuring that sufficient variety has been included in each of the main criteria in order to investigate the influence of the traits in question (Etikan et al, 2016). The study was carried out with a focus on Uber drivers in the Greater Accra region of Ghana because the ride-hailing service is more concentrated in the capital city of the country.…”
Section: Methodsmentioning
confidence: 99%
“…Armah-Attoh and Awal (2013) for instance, contend that tax rules and processes are linked to the commercial activities within a country. Equally, Abd Hamid et al (2019) document that progressive tax rules and regulations could potentially translate into successful and financially sound corporate organizations. In recent years, the Ghanaian tax system has experienced some major modifications which included the alignment of all tax collection entities under one umbrella-the Ghana Revenue Authority (GRA) as established by ACT 791.…”
Section: Introductionmentioning
confidence: 99%
“…Most studies such as (Aondo & Sile, 2018;Bidin et al, 2018) found tax knowledge have a significant impact on tax compliance. Therefore, tax knowledge plays a vital role in influencing tax compliance (Hamid et al, 2019). Based on the above findings the following hypothesis was developed; -Tax knowledge has significant effect on tax compliance behavior.…”
Section: Tax Knowledge and Tax Compliance Behaviormentioning
confidence: 98%
“…Tax morale is the motivation of a tax payer to comply. Studies have shown that tax morale is significantly related to tax compliance (Hamid et al, 2019;Pukeliene & Kažemekaityte, 2016). Based on the explanation, the following hypothesis can be formulated; -Tax morale has a significant effect on tax compliance behavior.…”
Section: Tax Morale and Tax Compliance Behaviormentioning
confidence: 99%
“…One prominent problem among e-commerce practitioners is that they tend to evade taxation when they do business online or by phone. They assume that tax authorities will not be able to detect their online business income (Hamid et al, 2019). This is because e-commerce business conducted over the Internet is completely different from other practices of businesses.…”
Section: Background Of the Studymentioning
confidence: 99%