Economic versus Non-Economic Factors: Which is More Relevant to an Individual's Tax Compliance Decisions in a Developing Economy?

Ntiamoah, Jones Adjei; Asare, Joseph

doi:10.13189/ujaf.2022.100119

Cited by 4 publications

(2 citation statements)

References 28 publications

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“…The conclusions of this study were derived from a mapping review, a systematic review technique, as described by Nowell et al, (2022). Mapping reviews are useful when researchers aim to comprehend the literature on a specific topic to provide a source for further research, as noted by Costa (2020).…”

Section: Methodsmentioning

confidence: 99%

Exploring the involvement of tax audit experts in the early stages of tax audits

Mhlanga,

Masehela

2023

IJRBS

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Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax Ombudsman. These issues are complicated by legal elucidations, legislative components, and regulatory frameworks. The paper aims to clarify the purpose of a tax legal audit expert at SARS in the initial phases of an audit procedure. To answer this research question, a thorough mapping review using methodical, technique-based literature evaluation was conducted. The study found that the lack of skilled tax legal audit experts hampers the effectiveness and efficiency of tax audits. Therefore, tax authorities must invest in the skills of tax legal audit experts to improve audit outcomes.

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Section: Methodsmentioning

confidence: 99%

Exploring the involvement of tax audit experts in the early stages of tax audits

Mhlanga,

Masehela

2023

IJRBS

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“…However, the motive behind tax evasion by SMEs, individuals or organizations varies depending on the tax administration lapses, political and socio-economic factors, and other conditions that favour taxpayers or serve as bottlenecks to taxpayers that discourage them from honouring their tax obligation. (Kassa, 2021, Ntiamoah andAsare, 2022).…”

Section: Introductionmentioning

confidence: 99%

Taxing in a Pandemic: An Assessment of the Impact of Covid-19 Pandemic on Tax Revenues and Revenues of Small and Medium Enterprises in Ghana

Ntiamoah

Asare

Arhenful

et al. 2023

Preprint

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This study assessed the impacts of the COVID-19 pandemic on tax revenues and small and medium enterprises (SMEs) revenues in Ghana using qualitative and quantitative analysis. These impacts were analyzed using autoregressive tax regressions, buoyancy, and tax elasticity formulas. A simple radon sampling was used to select 350 SMEs in five major cities in Ghana. The findings point to "Demand" as a critical factor influencing SMEs sales and revenue with a rating of 5.3, a p-value less than the significance level of 0.05, and a deviation of 0.864, indicating the extent of the impact on tax revenue and sales of small and medium enterprises during a pandemic. In addition, a coefficient based on the ORL model application shows a value of 0.9565 in support of the econometric model used. The study also finds that tax revenue could drop by 8%, and VAT revenue could drop by 1% or more. A tax buoyancy of 0.1% or 100% in forecasting tax revenue could be observed depending on the severity and impact of the pandemic. The findings show that tax revenue in a pandemic is impacted adversely, which requires logical and coordinated approaches to improve tax compliance.

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The Effects of Financial Rewards and Penalties on Tax Evasion and Whistleblowing Intentions in Accra, Ghana

Ntiamoah,

Agyenim-Boateng,

Opoku-Asante

et al. 2024

Public Integrity

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Economic versus Non-Economic Factors: Which is More Relevant to an Individual's Tax Compliance Decisions in a Developing Economy?

Cited by 4 publications

References 28 publications

Exploring the involvement of tax audit experts in the early stages of tax audits

Exploring the involvement of tax audit experts in the early stages of tax audits

Taxing in a Pandemic: An Assessment of the Impact of Covid-19 Pandemic on Tax Revenues and Revenues of Small and Medium Enterprises in Ghana

The Effects of Financial Rewards and Penalties on Tax Evasion and Whistleblowing Intentions in Accra, Ghana

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