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International Journal of Law and Management: Correlates of tax registration compliance among self-employed in Denkyira corridor of Ghana
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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.
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ENGLISH
EMERALD INSIGHT
2020
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Kofi Osei Adu. (2020).International Journal of Law and Management:
Correlates of tax registration
compliance among self-employed
in Denkyira corridor of Ghana.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd