文章基本信息

标题：An Assessment of Tax Compliance Level of Small Enterprises in Ghana
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作者：Owusu Acheampong ; Ofori Debrah ; Isaac Osei Yeboah 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2016
卷号：8
期号：12
页码：81-89
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：In the wake of fiscal consolidation and the quest to maximise government revenue for economic development, it is vital to assess the tax compliance level of firms. An understanding of the behaviour and compliance level of businesses provides important policy implications for tax reformations and revenue mobilisation. This paper assesses the tax compliance level of small businesses in the Sunyani Municipality. The study uses a total sample size of 500 small businesses. Using Probit regression models, our findings show that lack of tax education, computational issues and lack of book keeping negatively influence the level of tax compliance amongst small businesses in Ghana. The results also show that age, duration of business operations, liability assessment and business incorporation are important factors that influence tax compliance among small businesses. We conclude that continuous tax education at the local level would improve small businesses tax compliance level in Ghana.
关键词：Ghana; Sunyani Municipality; Taxation; Tax compliance; Tax education