Publicação
Tax evasion in sekondi takoradi metropolitan assembly (Ghana): causes, effects and solutions
| Resumo: | The incidence of tax evasion/avoidance has become one of the major challenges affecting revenue generation in many countries, especially in developing and emerging economies like Ghana. This study aims to examine the causes, effects and solutions of tax evasion/avoidance in the Sekondi-Takoradi Metropolitan Assembly of the Western Region of The Republic of Ghana. The main objectives are: (i) analyse the causes of tax evasion/avoidance; (ii) analyse the effects of tax evasion/avoidance according to the point of view of small business owners; (iii) identify the suggested solutions according to the opinion of the respondents. The data was collected using a structured questionnaire. The final sample size is based on 97 taxable persons and businesses. According to our findings, the retail sector is more prone to tax evasion; females have different behaviour from males. Education and marital status are the factors showing more differences concerning the cause and effects of taxation. In relation to the solutions, we did not find different solutions according to the respondent’s profile; however, “Government spending should be development oriented to encourage taxpayers” was the solution with higher preference. |
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| Autores principais: | Kumi-Dumor, Emmanuel Earl |
| Assunto: | Tax evasion Tax avoidance Taxation Direct tax Indirect tax |
| Ano: | 2022 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | inglês |
| Origem: | Biblioteca Digital do IPB |
| Resumo: | The incidence of tax evasion/avoidance has become one of the major challenges affecting revenue generation in many countries, especially in developing and emerging economies like Ghana. This study aims to examine the causes, effects and solutions of tax evasion/avoidance in the Sekondi-Takoradi Metropolitan Assembly of the Western Region of The Republic of Ghana. The main objectives are: (i) analyse the causes of tax evasion/avoidance; (ii) analyse the effects of tax evasion/avoidance according to the point of view of small business owners; (iii) identify the suggested solutions according to the opinion of the respondents. The data was collected using a structured questionnaire. The final sample size is based on 97 taxable persons and businesses. According to our findings, the retail sector is more prone to tax evasion; females have different behaviour from males. Education and marital status are the factors showing more differences concerning the cause and effects of taxation. In relation to the solutions, we did not find different solutions according to the respondent’s profile; however, “Government spending should be development oriented to encourage taxpayers” was the solution with higher preference. |
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