Correlates of tax registration compliance among self-employed in Denkyira corridor of Ghana Kofi Osei Adu Primary Author Stephen Amponsah Additional Author mixed material bibliography ENGLAND EMERALD INSIGHT 2020 monographic en ENGLISH

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BAIK Abstract Purpose – This paper aims to investigate the correlates of tax registration among self-employed in Upper Denkyira East municipal and Upper Denkyira West district in Ghana. Design/methodology/approach – In all, 783 self-employed were interviewed and discriminant analysis was used to examine the factors that influence a self-employed person’s decision to register with Ghana Revenue Authority. Findings – The study found that, age of the self-employed, number of times tax officers visit and inspect self-employed, experience in business, number of years of schooling, distance to tax office and estimated annual profit are important discriminants of tax registration compliance. Originality/value – Tax registration is the fundamental element of tax compliance since any effort to exact compliance from taxpayers begins with registration with the tax authority. However, previous studies in the Ghanaian informal sector such as Baba (2010), Baba and Asante (2012) and Razak and Adafula (2013) have focused mainly on aggregate tax compliance (registration, filing, reporting and payment combined) without given specific attention to this fundamental component of tax compliance risk. Therefore, this study seeks to address the gap in the literature. Self-employed, Tax registration Discriminant analysis, Compliance NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA20V62.4.5 My Library Correlates of tax registration compliance among self-employed in Denkyira corridor of Ghana COVER_International_Journal_of_Law_and_Management.png.png 2404 2023-12-19 11:41:49 2023-12-19 11:42:17 machine generated