874
Views
1
CrossRef citations to date
0
Altmetric
Academic Papers

Predictors of tax compliance intentions among self-employed individuals: the role of trust, perceived tax complexity and antecedent-based intervention strategies

, &

References

  • Abdul–Razak, A., & Adafula, C. J. (2013). Evaluating taxpayers' attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation, 5(3), 48–57. https://doi.org/10.5897/JAT2013.0120
  • Ajzen, I. (1991). The theory of planned behaviour. Organizational Behaviour and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
  • Alemika, E. E. (2004). Corruption, Governance performance and political trust in Nigeria. Centre for social Science research. University of Cape Town.
  • Alleyne, P., & Harris, T. (2017). Antecedents of taxpayers’ intentions to engage in tax evasion: Evidence from Barbados. Journal of Financial Reporting and Accounting, 15(1), 2–21. https://doi.org/10.1108/JFRA-12-2015-0107
  • Alm, J., Jackson, B., & Mckee, M. (1992). Estimating the determinants of taxpayer’s compliance with experimental data. National Tax Journal, 45(1), 107–114. https://doi.org/10.1086/NTJ41788949
  • Al-Zaqeba, M. A. A., & AL-Rashdan, M. T. (2020). Extension of the TPB in Tax compliance behavior: The role of moral intensity and customs Tax. International Journal of Scientific & Technology Research, 9(4), 227–232.
  • Amponsah, S., Isshaq, Z., & Agyapong, D. (2019). Determinants of tax stamp evasion in rural districts in Ghana: A case of Twifu Atti-Morkwa and Hemang lower Denkyira districts. International Journal of Law and Management, 61(1), 73–90. https://doi.org/10.1108/IJLMA-08-2017-0190
  • Armitage, C. J., & Conner, M. (2001). Efficacy of the Theory of Planned Behaviour: A meta- analytic review. British Journal of Social Psychology, 40(4), 471–499. https://doi.org/10.1348/014466601164939
  • Astrachan, C. B., Patel, V. K., & Wanzenried, G. (2014). A comparative study of CB-SEM and PLS-SEM for theory development in family firm research. Journal of Family Business Strategy, 5(1), 116–128. https://doi.org/10.1016/j.jfbs.2013.12.002
  • Atuguba, R. (2006). The tax culture of Ghanaian: A research report prepared for the Revenue Mobilization Support (RMS). Accra: Legal Resource Centre; GTZ.
  • Beck, L., & Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior. Journal of Research in Personality, 25(3), 285–301. https://doi.org/10.1016/0092-6566(91)90021-H
  • Bobek, D. D., & Hatfield, R. C. (2003). An investigation of the theory of planned behaviour and the role of moral obligation in tax compliance. Behavioural Research in Accounting, 15(1), 13–38. https://doi.org/10.2308/bria.2003.15.1.13
  • Castro, L., & Scartascini, C. (2015). Tax compliance and enforcement in the pampas evidence from a field experiment. Journal of Economic Behavior & Organization, 116, 65–82. https://doi.org/10.1016/j.jebo.2015.04.002
  • Chai, H. L., Ndubisi, N. O., & Uchenna, C. E. (2011). Analyzing key determinants of online repurchase intentions. Asia Pacific Journal of Marketing and Logistics, 23(2), 200–221. https://doi.org/10.1108/13555851111120498
  • Culiberg, B. (2018). How can governments tackle consumption tax evasion? Shedding light on the antecedents of consumer attitudes and intentions. Journal of Nonprofit & Public Sector Marketing, 30(4), 367–386. https://doi.org/10.1080/10495142.2018.1452824
  • Doran, M. (2009). Tax penalties and tax compliance. Harvard Journal of Legislation, 46(1), 111–161.
  • Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74, 102–194. https://doi.org/10.1016/j.joep.2019.102194
  • Fornell, C., & Cha, J. (1994). Partial least squares. In R. P. Bagozzi (Ed.), Advanced methods of marketing research (pp. 52–78). Blackwell.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18, 39–50. https://doi.org/10.1177/002224378101800104
  • Ghana Statistical Service. (2012). ). Employment sector of employed persons 15-64 years by region and district, 2010. http://www2.statsghana.gov.gh/ labour_stats.html.
  • Gold, A. H., Malhotra, A., & Segars, A. H. (2001). Knowledge management: An organizational capabilities perspective. Journal of Management Information Systems, 18(1), 185–214. https://doi.org/10.1080/07421222.2001.11045669
  • Guo, J., Wang, X., & Wang, R. (2012). Analysis on influential factors on online shopping intention of female consumers. Journal of Chinese Marketing, 5(2), 1–9.
  • Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. A. (2017). Primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed). SAGE Publications.
  • Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European Business Review, 26, 106–121. https://doi.org/10.1108/EBR-10-2013-0128
  • Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414–433. https://doi.org/10.1007/s11747-011-0261-6
  • Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
  • IBES II. (2014). Ghana statistical service integrated business establishment survey report. www2.statsghana.gov.gh.
  • IMF. (2015). Current challenges in revenue mobilization: Improving tax compliance. Author.
  • James, S., & Alley, C. (2002). Tax compliance, self-assessment system and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42.
  • Jayawardane, T. G. D. S., & Low, K. (2017). Exploring key determinants of tax compliance decision among individual taxpayers in Sri Lanka. European Journal of Business and Management, 9(3), 25–35.
  • Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34, 17–26. https://doi.org/10.1016/j.adiac.2016.07.001
  • Jones, M. S., & Rhoades-Catananch, S. C. (2010). Principles of taxation for business and investment planning. McGraw-Hill.
  • Joshi, A., Prichard, W., & Heady, C. (2014). Taxing the informal economy: The current state of knowledge and agendas for future research. The Journal of Development Studies, 50(10), 1325–1347. https://doi.org/10.1080/00220388.2014.940910
  • Kirchler, E. (2009). The economy psychology of tax behaviour. Cambridge University Press.
  • Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The slippery slope framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
  • Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346. https://doi.org/10.1016/j.joep.2010.01.002
  • Langham, J., Hartel, C., & Paulsen, N. (2012). Improving tax compliance strategies: Can the theory of planned behaviour predict business compliance? eJournal of Tax Research, 10(2), 364–402.
  • Lee, Y., & Kozar, K. A. (2005). Investigating factors affecting the adoption of anti-spyware systems. Communications of the ACM, 48(8), 72–77. https://doi.org/10.1145/1076211.1076243
  • Lipschultz, J. L., & Wilder, D. A. (2017). Behavioral assessment and treatment of noncompliance: A review of the literature. Education and Treatment of Children, 40(2), 263–298. https://doi.org/10.1353/etc.2017.0012
  • Luttmer, E., & Singhal, M. (2014). Tax morale. The Journal of Economic Perspectives, 28(4), 49–68. https://doi.org/10.1257/jep.28.4.49
  • Mbilla, S. A. E., Gatsi, J. G., Arhin, E. Y., & Ayimpoya, R. N. (2018). Drivers of tax compliance among self-employed in Ghana. International Journal of Business, Economics and Law, 16(1).
  • McGee, R. (1999). Why people evade taxes in Armenia: A look at an ethical issue based on a summary of interviews. Journal of Accounting, Ethics & Public Policy, 2(2), 408–416.
  • Mohseni, S., & Sreenivasan, J. (2014). The impact of user characteristics in online purchase intention in tourism industry. Reef Resources Assessment and Management Technical Paper, 40, 399–404.
  • Molero, J. C., & Pujol, F. (2012). Walking inside the potential tax evader’s mind: Tax morale does matter. Journal of Business Ethics, 105(2), 151–162. https://doi.org/10.1007/s10551-011-0955-1
  • Murphy, K. (2004). Aggressive tax planning: Differentiating those playing the game from those who don't. Journal of Economic Psychology, 25(3), 307–329. https://doi.org/10.1016/S0167-4870(03)00011-4
  • Nsor-Ambala, R. (2015). Influence of individual ethical orientation on tax compliance: Evidence among Ghanaian taxpayers. Journal of Accounting and Taxation, 7(6), 98–105. https://doi.org/10.5897/JAT2015.0179
  • OECD. (2012). Reducing opportunities for tax non-compliance in the underground economy: Paris.
  • Owusu, G. M. Y., Bekoe, R. A., & Otchere, S. A. (2019). Determinants of tax compliance attitude. In A. Farazmand (Ed.), Global encyclopedia of public administration, public policy, and governance. Springer. https://doi.org/10.1007/978-3-319-31816-5_3859-1
  • Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Anyetei, L. (2020). What factors influence the intentions of individuals to engage in tax evasion? Evidence from Ghana. International Journal of Public Administration, 43(13), 1143–1155. https://doi.org/10.1080/01900692.2019.1665686
  • Podsakoff, P. M., Mackenzie, S. B., & Podsakoff, N. P. (2012). Sources of method bias in social science research and recommendations on how to control it. Annual Review of Psychology, 63, 539–569. https://doi.org/10.1146/annurev-psych-120710-100452
  • Prichard, W. (2018). Electoral competitiveness, tax bargaining and political incentives in developing countries: Evidence from political budget cycles affecting taxation. British Journal of Political Science, 48(2), 427–457. https://doi.org/10.1017/S0007123415000757
  • Prichard, W., Custers, A., Dom, R., & Davenport, S. (2019). Innovations in tax compliance: Conceptual framework. The World Bank.
  • PWC. (2014). Paying taxes: The global picture; a comparison of tax systems in 189 economies worldwide.
  • Riahi-Belkaoui, A. (2004). Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13(2), 135–143. https://doi.org/10.1016/j.intaccaudtax.2004.09.001
  • Rousseau, D. M., Sitkin, S. B., Burt, R. S., & Camerer, C. (1998). Not so different after all: A cross-discipline view of trust. Academy of Management Review, 23(3), 393–404. https://doi.org/10.5465/amr.1998.926617
  • Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia - Social and Behavioural Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
  • Sadress, N., Bananuka, J., Orobia, L., & Opiso, J. (2019). Antecedents of tax compliance of small business enterprises: A developing country perspective. International Journal of Law and Management, 61(1), 24–44. https://doi.org/10.1108/IJLMA-10-2017-0234
  • Sapiei, N. S., & Kasipillai, J. (2013). External tax professionals’ views on compliance behaviour of corporation. American Journal of Economics, 3(2), 82–89.
  • Taing, H. B., & Chang, Y. (2021). Determinants of tax compliance intention: Focus on the theory of planned behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
  • Terkper, S. (2003). Managing small and medium size taxpayers in developing economies. Tax Note International, 29(2), 211–234.
  • Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540
  • Yamane, T. (1967). Statistics: An introductory analysis (2nd ed.). Harper and Row.
  • Ya’u, A., & Saad, N. (2018). Trust as moderating variable in the relationship between fairness perceptions and voluntary tax compliance in Nigeria: A theoretical framework. Journal of Advanced Research in Business and Management Studies, 10(1), 28–39.
  • Youde, S., & Lim, S. (2019). The determinants of medium taxpayers’ compliance perspectives: Empirical evidence from siem reap province, Cambodia. International Journal of Public Administration, 42(14), 1222–1233. https://doi.org/10.1080/01900692.2019.1591447

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.