Tax Compliance Among Self-Employed in Ghana: Do Demographic Characteristics Matter?
The paper investigates the influence of demographic characteristics, specifically gender, age, marital status and education attainment on tax compliance among self-employed in Ghana using survey method. A questionnaire administered to 350 self-employed in Tema Metropolis revealed that female, educated, older and married self-employed in Ghana are less tax non-compliant. The implication is that given the appropriate treatment, more tax could be collected from these groups than their opposite counterpart.
The study therefore recommend that tax authorities should switch their approach to tax administration from a one-size-fits-all enforcement model to a model that builds on the lessons of tax morale that matches the tax authority’s response to that of the regulated individuals (taxpayers), for example tougher sanction or special tax education for low educated, young, unmarried and male self-employed.
Key words: Tax Compliance; Demographics; Taxpayer; Predominance of cash transaction
- There are currently no refbacks.
How to do online submission to another Journal?
If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:
1. Register yourself in Journal B as an Author
Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.
Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.
We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases: firstname.lastname@example.org; email@example.com; firstname.lastname@example.org
Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures
Address: 9375 Rue de Roissy Brossard, Québec, J4X 3A1, Canada
Telephone: 1-514-558 6138