Explore publications.

This study examined the moderating effect of tax sanctions on the relationships between tax reform factors (knowledge in tax laws, tax rights, tax business income) and tax compliance among SMEs in Ghana. The study adopted quantitative research design. Stratified random sampling technique was deployed in the selection of two hundred and fifty-two (252) SMEs in Accra. Data collection was done using questionnaires and analyzed using Partial Least Squares Structural Equation Modelling. The study found that significant positive relationships exist between tax business income factors (knowledge in tax laws, tax rights, tax business income) and tax compliance among SMEs in Ghana. The study also found that tax sanctions negatively moderate the relationship between knowledge in tax laws and tax compliance as well as tax business income and tax compliance. Tax sanction was found to positively moderate the relationship between knowledge in tax rights and tax compliance among SMEs. The study recommended the need for continuous tax education by tax authorities to enhance tax knowledge among SMEs, which has positive implications on tax compliance. The study further recommended that, rather than relying solely on tax sanctions, the Ghana Revenue Authority (GRA) should explore positive reinforcement mechanisms to encourage voluntary compliance. Offering tax rebates for timely compliance, such as discounts for businesses that consistently meet their tax obligations, can serve as an incentive. Finally, improving perceptions of tax fairness by clearly communicating how tax revenues benefit businesses and society may further enhance tax compliance among SMEs.

This research aims to examine empirical the effect of tax knowledge, tax rates, tax discrimination, tax fairness, tax sanction, information technology, and religiosity on tax evasion both partially and simultaneously. The benefits of this research are expected to provide insight into understanding of the factors that influence tax evasion. The population in this study were individual taxpayers in Indonesia. The number of samples in this study amounted to 400 respondents. The sampling techniques used is convenience random sampling method. Data collection using questionnaires and processed using SPSS 26.0 statistics. The data analysis method used in this research is multiple linear regression. he results indicate that tax knowledge, tax rates, tax discrimination, tax fairness, and tax sanctions do not have a positive and significant effect on tax evasion. Religiosity, on the other hand, has a negative and significant effect on tax evasion. Only information technology shows a positive and significant effect on reducing tax evasion.This suggests that information technology is the only factor that can effectively reduce tax evasion committed by taxpayers in Indonesia.

The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study adopted a quantitative approach using a self-administered questionnaire which was e-mailed to a sample of SMEs and tax practitioners by using a link to QuestionPro. Tax compliance was viewed as a burden by SMEs, with the majority opting to outsource their tax matters to tax practitioners. SMEs and tax practitioners supported the recommendation that if SMEs attend frequent tax training, this may assist in reducing the tax compliance burden of SMEs. The study recommends that SARS conducts frequent tax training aimed at SMEs. The study contributes to the body of knowledge by using both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.

Effective tax systems rely on tax literacy and tax compliance behaviour among taxpayers for government revenue mobilisation. However, the extant literature suggests that in sub-Saharan Africa, mobilising tax revenue to fund public services and infrastructure development to achieve the United Nations’ Millennium Development Goals (SDGs) remains a great challenge. According to the 2024 Revenue Statistics in Africa report, jointly undertaken by the African Union Commission (AUC), African Tax Administration Forum (ATAF), the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the average tax-to-GDP ratio was 16% in African countries in 2022, compared to 19.3%, 21.5% and 34.0% respectively for  Asia and the Pacific, Latin America and the Caribbean, and OECD countries. Despite being recognised as a critical aspect of tax compliance, the role played by political legitimacy in taxpayer compliance behaviour remained under-explored in developing countries. This study proposes an Augmented Theory of Planned Compliance Behaviour (ATPCB) framework, based on Ajzen’s (1991) theory of planned behaviour (TPB) and both the deterrence and accommodation theories of compliance, to predict taxpayers’ compliance behaviour, especially in developing countries. The framework comprises four components: attitude, subjective norms, perceived behavioural control, and political legitimacy. The findings of this study have implications for policymakers and researchers as it will assist future research in providing a structured approach for assessing taxpayers’ compliance behaviour. Also, it will provide interested parties with a better understanding of the combined effects of individuals’ beliefs, attitudes, norms, and political legitimacy on tax compliance. Lastly, the study will assist governments in deciding the future course of action towards effective policymaking for taxation and revenue mobilisation.

The aim of this study is to assess the relationship between SMEs tax knowledge and tax compliance in Durban, South Africa. The self-assessment system was introduced in 2001 by the South African Revenue System sought to make is easier for individuals and organisations to file their declarations and pay their taxes, without the interactions with tax authorities which were seen as inefficient. However, non-compliance among businesses continues to be high, particularly among SMEs, with numerous factors such as a lack of professional guidance, knowledge, and resources cited as a key factor contributing to poor compliance. This research study adopted a quantitative approach, using survey questionnaires to collect data from SME managers and owners. A total of 93 responses were collected and analysed to identify trends in tax knowledge and compliance behavior among these enterprises. The results showed that although SMEs have a good knowledge of taxpayer responsibilities and value-added tax, they have poor knowledge about turnover and payroll tax. Moreover, there were no statistically significant relationships were found between their level of tax knowledge and tax compliance. The findings suggest a need for targeted education and training programs to improve tax knowledge among SMEs. Simplifying tax processes and enhancing the accessibility of tax information could lead to higher compliance rates, thereby benefiting the South African economy through improved tax revenue. This study contributes to the existing body of tax literature by highlighting the importance of tax knowledge in ensuring compliance among SMEs. It provides practical recommendations for policymakers and tax authorities to enhance SME tax compliance through improved education and simplified tax systems.

Since the seminal work of Allingham and Sandmo in 1972, tax evasion has been firmly established as a complex and multifaceted global issue. This study posits that one practical approach to mitigate tax evasion in developing countries is to utilise Cressey’s (1953) fraud triangle model as a framework for analysing taxpayers’ decisions. The theory explains why individuals commit fraud, including tax evasion, through three key factors: pressure, opportunity, and rationalisation. The study used the theoretical research method (literature review) as postulated by Alm (2011) to examine and explain the tax evasion phenomenon. The findings suggest that utilising the fraud triangle model (in the context of new technology such as artificial intelligence, machine learning, data mining and deep learning) will be beneficial to policymakers. First, it will assist tax authorities in profiling taxpayers by focusing on behaviours and other factors (economic and non-economic) that influence tax evasion. Next, with this framework, tax authorities can formulate advanced risk management strategies that directly tackle the fundamental elements of the Fraud Triangle, thereby improving their efforts against tax evasion. Furthermore, it offers invaluable guidance to lawmakers and policymakers, preparing them to develop strong legislation aimed at narrowing the tax gap from aggressive tax avoidance and evasion schemes. Finally, the framework can illuminate broader economic or industry-wide circumstances that increase the overall risk of tax evasion, facilitating proactive measures before difficulties arise. Thus, integrating the fraud triangle framework into the tax administration process can improve the efficiency and effectiveness of tax authorities and contribute to fairer tax systems in developing countries.

Taxes are essential in protecting the infrastructure as a great portion of government spending comes from taxes. Understandably, factors like taxpayers’ religiosity, tax amnesty, and tax sanctions have a bearing on taxpayer compliance, an important aspect if the optimal tax required for financing infrastructure is to be maintained. This study seeks to determine how taxpayer religiosity, tax amnesty, and tax sanction influence tax compliance of micro, small and medium enterprises (MSMEs) in Indonesia. A quantitative research method was applying using several liner regression analyses, with three variables as independent focusing on taxpayer religiosity (X1), tax amnesty (X2), tax-sanction (X3), and one dependent variable taxpayer compliance (Y). The research was within MSMEs, and a random sampling technique was used in drawing the sample. Questionnaires were used to elicit primary data while secondary data was collected through literature reviews such as journals, books, and other published materials. The two tests were ascertained and the hypothesized constructs were tested using SEM techniques within SmartPLS. The results of this research show that, 1) Taxpayer Religiosity has a positive and significant effect on Taxpayer Compliance of MSMES in Indonesia. 2) Tax amnesty has a great impact on taxpayer compliance amongst MSMEs in Indonesia. 3) Tax sanction significantly affects taxpayer compliance amongst MSMEs in Indonesia. The research shows that taxpayer religious beliefs, tax amnesty, and tax sanction leads to high levels of tax compliance amongst the MSME sector in Indonesia. It aids in the formulation of necessary moves by the concerned authorities that would in one way or the other address the issue of compliance among the MSMEs.

This study investigates the intricate factors shaping landlords' compliance with rental income tax in Ghana. Utilizing a survey research approach, the research reveals a complex interplay of socio-economic and demographic determinants influencing landlords' tax payment behavior. Notably, older landlords display a greater willingness to fulfill their tax obligations, contrasting common perceptions that older taxpayers are less compliant. Conversely, landlords with larger households are less inclined to pay taxes, potentially due to increased financial responsibilities. Surprisingly, an upsurge in the number of tenants corresponds with reduced tax compliance, possibly stemming from higher rental income resulting in increased tax obligations. Higher awareness of rental income tax significantly bolsters compliance, as does the proximity of tax collection centers. Education plays a pivotal role, with higher levels of education positively influencing tax compliance. However, formal sector employment diminishes tax compliance, perhaps due to perceived tax burdens. Married landlords are more inclined to comply with rental income tax, emphasizing the role of family responsibilities in incentivizing tax compliance. Tailored tax education programs, public awareness campaigns, electronic payment options, comprehensive strategies, effective communication, and continuous evaluation are recommended measures to enhance tax compliance among landlords.