文章基本信息

标题：Sanctions: Panacea for Income Tax Non-Compliance Among Ghanaian Self-Employed?
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作者：Seidu Adibura Baba ; Stephen Asante
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：2012
卷号：4
期号：7
页码：121-129
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Income tax from self-employed is very important for governments but compliance among self-employed leaves much to be desired. This study used hypothetical questionnaire to a sample of 380 self-employed in the Accra Metropolis. Appling simple regression analysis and Analysis of Variance, this study finds positive effect each of sanction and cooperation on compliance. Though the coefficient of the sanction as enforcement strategy is insignificant, a joint significance test of sanctions and cooperation on tax compliance shows that sanction and cooperation jointly significantly influence tax compliance among self-employed. The study recommends that tax authorities should switch their approach to tax administration from a one-size-fits-all enforcement model (sanctions) to a blend of strategies and possible use sanctions as last resort.
关键词：Tax Compliance; sanctions; SME Tax