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| 040 | ▼a 211009 ▼c 211009 ▼d 211009 | |
| 085 | 0 | ▼a 0510 ▼2 KDCP |
| 090 | ▼a 0510 ▼b 6X6 ▼c 1937 | |
| 100 | 1 | ▼a Ofori, Fred Dwamena |
| 245 | 1 0 | ▼a Causes of tax evasion by Small and Medium scale Enterprises(SMEs) in Ghana ▼h [전자자료] / ▼d Ofori, Fred Dwamena |
| 246 | 3 | ▼a Causes of tax evasion by Small and Medium scale Enterprises in Ghana |
| 260 | ▼a Seoul : ▼b Graduate School of International Studies, Korea University, ▼c 2023 | |
| 300 | ▼a 전자책 1책(iv, 67 p.) : ▼b 도표 | |
| 500 | ▼a 지도교수: 강문성 | |
| 500 | ▼a 본표제는 표제면 이미지의 표제임 | |
| 500 | ▼a 부록수록 | |
| 502 | 0 | ▼a 학위논문(석사)-- ▼b 고려대학교 국제대학원, ▼c 국제학과, ▼d 2023. 2 |
| 504 | ▼a 참고문헌 수록 | |
| 653 | ▼a Ghana ▼a SMEs ▼a Tax Compliance ▼a Tax Evasion ▼a Auto part Industry | |
| 900 | 1 0 | ▼a 강문성, ▼g 姜文盛, ▼d 1967-, ▼e 지도교수 ▼0 AUTH(211009)94474 |
| 900 | 1 0 | ▼a Kang, Moonsung, ▼e 지도교수 |
| 945 | ▼a ITMT | |
| 991 | ▼a E-Book(학위논문) ▼w (DCOLL211009)000000270875 |
Electronic Information
| No. | Title | Service |
|---|---|---|
| 1 | Causes of tax evasion by Small and Medium scale Enterprises(SMEs) in Ghana [전자자료] (14회 열람) |
View PDF Abstract Table of Contents |
Holdings Information
| No. | Location | Call Number | Accession No. | Availability | Due Date | Make a Reservation | Service |
|---|---|---|---|---|---|---|---|
| No. 1 | Location Main Library/e-Book Collection/ | Call Number CT 0510 6X6 1937 | Accession No. E13000063 | Availability Loan can not(reference room) | Due Date | Make a Reservation | Service |
Contents information
Abstract
The importance of tax revenue to the growth and development of a country cannot be over emphasized. In the same vein, SMEs play a critical role in job creation and GDP of every country, especially developing countries. However, the gap between tax revenues and tax expenditures are growing leading to unbalanced government budgets due to taxpayers’ noncompliance and evasion. The study examined the causes of tax evasion by SMEs in Ghana, focusing on garages and local auto parts in Obossey Okai in the Greater Accra Region, Ghana. The study further assesses the causes of tax evasion, how businesses evade taxes and the challenges of tax payment by the garages in Ghana. A descriptive design was employed for the study. The study used set of questionnaires and employed the purposive sampling technique to collect information from the respondents. It was revealed that low sales volume and revenue, high tax amounts as well as unfair tax system are the reasons why businesses are not paying taxes. The study further revealed that lack of education and information is a major cause of tax evasion. Also, the mode of declaration and payment of taxes are the means through which taxes are evaded. The level of education of business owners, complex tax laws and regulations and relaxed or no punishments for tax offenders negatively affect tax compliance in Ghana. Awareness creation through engagements with shop owners and education on relevant tax laws, as well as regular monitoring by tax officials are some of the strategies that can improve tax compliance.
Table of Contents
TABLE OF CONTENTS ABSTRACT I TABLE OF CONTENTS II CHAPTER ONE: INTRODUCTION 1 1.1 Background to the study 1 1.2 Statement of the Problem 3 1.3 Research Objectives 5 1.4 Research Questions 5 1.5 Justification of the study 5 1.6 Significance of the Study 6 1.7 Limitations or scope of the study 6 1.8 Organization of the study 7 CHAPTER TWO: LITERATURE REVIEW 8 2.1 Introduction 8 2.2 History of Tax System in Ghana 8 2.3 Taxation of SMEs 9 2.4 Concept of Tax compliance by SMEs in Ghana 12 2.5 Determinants of tax compliance and non-compliance 14 2.6 Concepts of Small and Medium Enterprises (SMEs) 16 2.6.1 Definitions 16 2.6.2 Characteristics of SMEs in Ghana 17 2.6.3 Importance of SMEs in the Economy 18 2.6.4 Contributions by SMEs to the GDP and Employment in Some African Countries 20 2.7 Theories of taxation and growth of businesses 20 2.7.1 Theory of ability-to-pay 20 2.7.2 Tax Morale theory 21 2.7.3 Allingham and Sandmo Theory (Theory of Economic Deterrence on Tax Compliance) 22 2.8 Empirical literature on taxation and growth of SMEs 23 2.8.1 Causes of tax evasion and non-compliance 23 2.8.2 Tax compliance and growth of SMEs 25 2.8.3 SMEs size and their ability to pay taxes 25 2.8.4 Challenges with tax compliance 26 2.8.5 Strategies and measures to ensure Tax Compliance 28 CHAPTER THREE: RESEARCH METHODS 30 3.1 Introduction 30 3.2 Research design 30 3.3 Population of the study 31 3.4 Sample Size 31 3.5 Sampling technique 31 3.6 Source of Data 32 3.7 Research instruments 32 3.8 Ethical considerations 32 3.9 Data analysis 33 CHAPTER FOUR: RESULTS AND DISCUSSIONS 34 4.1 Introduction 34 4.2 Demographic Characteristics 34 4.3 Causes of Tax evasion among SMEs in Ghana 37 4.4 How SMEs evade taxes in Ghana 43 4.5 Challenges in mobilizing taxes from the SMEs in Ghana 47 4.6 Tax enforcement strategies or measures used by GRA 49 CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS 51 5.1 Introduction 51 5.2 Summary 51 5.2.1 Causes of tax evasion among SMEs in Ghana 51 5.2.2 Ways SMEs evade taxes 52 5.2.3 Challenges faced GRA in mobilizing taxes 52 5.2.4 Tax enforcement strategies 52 5.3 Conclusions 52 5.4 Recommendations 53 5.4.1 Tax Education 53 5.4.2 Enforcement of Sanctions 53 5.4.3 Review of Compliance Process 53 5.4.4 Introduction of Incentives 54 5.5 Limitations of the study 54 5.6 Suggestion for Future Study 55 BIBLIOGRAPHY 56 APPENDIX 1: SURVEY SHEET 61
