12,798
Views
7
CrossRef citations to date
0
Altmetric
FINANCIAL ECONOMICS

Compliance with income tax administration among micro, small and medium enterprises in Ghana

, & | (Reviewing editor)
Article: 1782074 | Received 04 Apr 2019, Accepted 07 Jun 2020, Published online: 23 Jul 2020

References

  • Abdallah, A. N. (2008). Taxation in Ghana, principles, practice and planning (2nd ed.) [ Unpublished]. Black mask publications.
  • Abdul–Razak, N., & Adafula, C. J. (2013). Evaluating taxpayers attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation, 5(3), 48–25 doi:10.5897/JAT
  • Abor, J., & Quartey, P. (2010). Issues in SME Development in Ghana and South Africa. International Research Journal of Finance and Economics, 39(6), 215–228
  • Agbadi, S. B. (2011). Determinants of tax compliance: A case study of vat flat rate scheme traders in the Accra metropolis (Master’s thesis), Kumasi, Ghana: KNUST.
  • Ajzen, I., & Fishbein, M. (1977). Attitude-behavior relations: A theoretical analysis and review of empirical research. Psychological Bulletin, 84(5), 888. https://doi.org/10.1037/0033-2909.84.5.888
  • Ankamah, S. S. (2012). The Politics of Fiscal Decentralization in Ghana: An Overview of the Fundamentals. Public Administration Research, 1(1), 172–220 doi:10.5539/par.v1n1p33
  • Antony, J., Kumar, M., & Labib, A. (2008). Gearing six sigma into UK manufacturing SMEs: Results from a pilot study. The Journal of the Operational Research Society, 59(4), 482–493. https://doi.org/10.1057/palgrave.jors.2602437
  • Armah, M. K., Brafo-Insaidoo, W., & Akapare, I. A. (2014). Trade liberalization and import revenue: Evidence from Ghana. Journal of Economics, Commerce and Management, 2(9),1-18.
  • Atawodi, O. W., & Ojeka, S. A. (2012). Factors that affect tax compliance among small and medium enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management, 7(12), 87. https://doi.org/10.5539/ijbm.v7n12p87
  • Ayee, J. R. A. (2010). Good tax governance in Africa [Paper presented]. Workshop organized by the Centre for African Budget Initiative (CABRI) and the African Tax Association Forum (ATAF), Pretoria, South Africa.
  • Babbie, E., & Mouton, J. (2004). The practice of social research (SA ed.). Cape Town.
  • Bartole, T. (2012). The structure of embodiment and the overcoming of dualism: An analysis of Margaret Lock’s paradigm of embodiment. Dialectical Anthropology, 36(1–2), 89–106. https://doi.org/10.1007/s10624-012-9266-x
  • Bird, R. M., & Zolt, E. M. (2008). Technology and taxation in developing countries: From hand to mouse. National Tax Journal, 61(4), 791–821. https://doi.org/10.17310/ntj.2008.4S.02
  • Bird, R. M., & Zolt, E. M. (2013). Taxation, inequality and fiscal contracting in the Americas UCLA School of Law, Law-Econ Research Paper No. 13-14; Rotman School of Management Working Paper No. 2321868. SSRN. http://ssrn. com/abstract=2321868
  • Bräutigam, D. A., & Knack, S. (2004). Foreign Aid, Institutions, and Governance in Sub‐Saharan Africa. Economic development and cultural change, 52(2),255-285. doi:10.1086/380592
  • Bruijnzeels, M., Van der Wouden, J., Foets, M., Prins, A., & Van den Heuvel, W. (1998). Validity and accuracy of interview and diary data on children’s medical utilisation in the Netherlands. Journal of Epidemiology and Community Health, 52(1), 65–69. https://doi.org/10.1136/jech.52.1.65
  • Conteh, C., & Ohemeng, F. L. K. (2009). The politics of decision-making in developing countries: A comparative analysis of privatization decisions in Botswana and Ghana. Public Management Review, 11(1), 57–77. https://doi.org/10.1080/14719030802493429
  • De Paepe, G., & Dickinson, B. (2014). Tax revenues as a motor for sustainable development. Organisation of Economic Co-operation and Development (ed) Development co-operation report, 91-97.
  • Denscombe, M. (2010). The good research guide for small-scale social research projects (4th ed.). Open University Press.
  • Denscombe, M. (2014). The good research guide: for small-scale social research projects. McGraw-Hill Education (UK)
  • Eagly, A. H., & Chaiken, S. (1993). The psychology of attitudes. Harcourt brace Jovanovich college publishers.
  • Feld, L. P., & Frey, B. S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102–120. https://doi.org/10.1111/j.1467-9930.2007.00248.x
  • Ghana Statistical Service (2014). 2010 PHC District Analytical Report. Central Gonja District, Government of Ghana.
  • Hanlon, M., Mills, L., & Slemrod, J. (2007). An empirical examination of corporate taxnon-compliance. In A. J. Auerbach, J. R. Hines, & J. Slemrod (Eds.), Taxing corporate income in the 21st century. Cambridge University Press.
  • Hanum, Z., & Hasibuan, A. A. (2019). Analysis of Factors Affecting Awareness in Reporting Tax Obligations in the Small And Medium Enterprises Sector in Lubuk Pakam District. In International Conference on Global Education (pp. 1793–1801).
  • Hurmerinta-Peltomäki, L., & Nummela, N. (2006). Mixed methods in international business research: A value-added perspective. Management International Review, 46(4), 439–459 doi:10.1007/s11575-006-0100-z
  • Inasius, F. (2019). Factors Influencing SME Tax Compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367–379 doi:10.1080/01900692.2018.1464578
  • Joppe, G. (2000). Testing reliability and validity of research instruments. Journal of American Academy of Business Cambridge, 4(1/2), 49–54
  • Kayanula, D. & Quartey, P. (2000). The Policy Environment for Promoting Small and Medium Sized Enterprise in Ghana and Malawi. Finance and Development Research Programme Working Paper. Journal of Economic Policy Analysis in Malawi, 116(8), 911–983
  • Kessey, K. D. (1995). Financing Local Government in Ghana; Mobilization and management of Fiscal Resource in Kumasi (4th ed., p. 551). University of Dortmund, Germany: SPRING Centre
  • Kirchler, E., Niemirowski, A., & Wearing, A. (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal Of Economic Psychology, 27(4), 502–517. https://doi.org/10.1016/j.joep.2006.01.005
  • Kirchler, E., Niemirowski, A. & Wearing, A. (2007). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, 27(4), 502–17 doi:10.1016/j.joep.2006.01.005
  • Kuug, S. N. (2016). Factors influencing tax compliance of small and medium enterprises in Ghana. (Master's thesis). University of Ghana, Accra, Ghana
  • Kyale, S. (1996). Interviews: An introduction to qualitative research interviewing. Thousand Oaks, CA: Sage Publications
  • Lewis, M. (1978). Situational Analysis and the Study of Behavioral Development. In L. Pervin and M. Lewis (Eds.), Perspectives in Interactional Psychology. New York: Plenum
  • Martsolf, D., Courey, T., Chapman, T., Draucker, C., & Mims, B. (2006). Adaptive Sampling: Recruiting a Diverse Community Sample of Survivors of Sexual Violence. Journal of Community Health Nursing, 23(3), 169–182 doi:10.1207/s15327655jchn2303_4
  • Mukhlis, I., & Simanjuntak, T. H. (2016). Tax compliance for businessmen of micro, small and medium enterprises sector in the regional economy. International Journal of Economics, Commerce and Management, 4(9), 116–126
  • Nkwanta South District Assembly. (2016). The Composite Budget of the Nkwanta South District Assembly for the 2016 Fiscal year. Retrieved from https://www.mofep.gov.gh/sites/default/files/composite-budget/2016/VR/Nkwanta-South.pdf
  • Noguera, J., Miguel Quesada, F., Tapia, E., & Llàcer, T. (2014). Tax compliance, rational choice, and social influence: an agent-based model. Revue Française De Sociologie (English Edition), 55(4), 765–804. https://doi.org/10.3917/rfs.554.0765
  • Ohemeng, Frank L. K.., & Owusu, F. Y. (2015). Implementing a revenue authority model of tax administration in Ghana: An organizational learning perspective. The American Review of Public Administration, 45(3),343-364. doi:10.1177/0275074013487943
  • Okpeyo, E. T., Musah, A., & Gakpetor, E. D. (2019). Determinants of Tax Compliance in Ghana. Journal of Applied Accounting and Taxation, 4(1), 1–14
  • Orviska, M., & Hudson, J. (2003). Tax evasion, civic duty and the law abiding citizen. European Journal of Political Economy, 19(1), 83–102 doi:10.1016/S0176-2680(02)00131-3
  • Ozuru, Y., Best, R., Bell, C., Witherspoon, A., & McNamara, D. (2007). Influence of Question Format and Text Availability on the Assessment of Expository Text Comprehension. Journal of Cognition and Instruction, 25(4), 399–438 doi:10.1080/07370000701632371
  • Porcano, T. M. (1988). Correlates of tax evasion. Journal of economic psychology, 9(1), 47–67 doi:10.1016/0167-4870(88)90031-1
  • Rhineberger, G., Hartmann, D., & Van Valey, T. (2005). Triangulated Research Designs – A Justification? Journal of Applied Sociology, 22(1), 56–66 doi:10.1177/19367244052200106
  • Rochaa, E. A. (2014). The Impact of Business Environment on Small and Medium Enterprise Sector‘s Size and Employment: A Cross Country Comparison. International Journal of Business Management, 62(5), 267–401
  • Sandmo, A. (2005). The theory of tax evasion: A retrospective view. National Tax Journal, 58(4), 643–663. https://doi.org/10.17310/ntj.2005.4.02
  • Schuetze, H. J. (2002). Profiles of tax non-compliance among the self-employed in Canada: 1969 to1992. Canadian Public Policy, 28(2), 219–238. https://doi.org/10.2307/3552326
  • Spence, L. J. (2007). CSR and Small Business in a European Policy Context: The Five “C”s of CSR and Small Business Research Agenda 2007. Business and Society Review, 112(4), 533–552 doi:10.1111/basr.2007.112.issue-4
  • Spriggs, J. F., & Hansford, T. G. (2000). Measuring legal change: The reliability and validity of Shepard's citations. Political Research Quarterly, 53(2), 327–341 doi:10.1177/106591290005300206
  • Swann, J. (2003). How science can contribute to the improvement of educational practice. Oxford Review of Education, 29(2), 253–268. https://doi.org/10.1080/0305498032000080710
  • Sydney, H. (2012). The Development of Small Medium Enterprises and their impact to the Ghanaian Economy. Review of Business Management in Developing Countries, 43(5), 432–551
  • Trivedi, V. U., Shehata, M., & dan Mastelman, S. (2005). Attitudes, Incentives, And Tax Compliance. Journal of Economic Psychology, 5, 371–384
  • Udechukwu, F. N. (2003). Survey of small and medium scale industries and their potentials in Nigeria. In CBN Seminar on SMIEIS (pp. 2–11)
  • Van der Vorm, A., Vernooij-Dassen, M., Kehoe, P., Rikkert, M., Van Leeuwen, E., & Dekkers, W. (2009). Ethical aspects of research into alzheimer disease. A European Delphi study focused on genetic and non-genetic research. Journal of Medical Ethics, 35(2), 140–144. https://doi.org/10.1136/jme.2008.025049
  • Wadesango, N., Mutema, A., Mhaka, C., & Wadesango, V. O. (2018). Tax Compliance of Small and Medium Enterprises Through The Self-Assessment System: Issues and Challenges. Academy of Accounting and Financial Studies Journal, 22(3), 1–15
  • Wainer, H., & Braun, H. I. (1988). Test validity. Hilldale, NJ: Lawrence Earlbaum Associates
  • Yukselturk, E., & Bulut, S. (2007). Predictors for student success in an online course. Journal of Educational Technology & Society, 10(2), 71–83