Tax evasion in sekondi takoradi metropolitan assembly (ghana): causes, effects and solutions

Mestrado em Gestão das Organizações IPB-ESTGThe incidence of tax evasion/avoidance has become one of the major challenges affecting revenue generation in many countries, especially in developing and emerging economies like Ghana. This study aims to examine the causes, effects and solutions of tax evasion/avoidance in the Sekondi-Takoradi Metropolitan Assembly of the Western Region of The Republic of Ghana. The main objectives are: (i) analyse the causes of tax evasion/avoidance; (ii) analyse the effects of tax evasion/avoidance according to the point of view of small business owners; (iii) identify the suggested solutions according to the opinion of the respondents. The data was collected using a structured questionnaire. The final sample size is based on 97 taxable persons and businesses. According to our findings, the retail sector is more prone to tax evasion; females have different behaviour from males. Education and marital status are the factors showing more differences concerning the cause and effects of taxation. In relation to the solutions, we did not find different solutions according to the respondent’s profile; however, “Government spending should be development oriented to encourage taxpayers” was the solution with higher preference.A incidência de evasão/elisão fiscal tornou-se um dos principais desafios que afetam a geração de receita em muitos países, especialmente nas economias em desenvolvimento e emergentes como Gana. Este estudo tem como objetivo examinar as causas e os efeitos da evasão e elisão fiscais na Assembleia Metropolitana Sekondi-Takoradi da Região Oeste da República de Gana. Os principais objetivos são: (i) analisar as causas da evasão/elisão fiscal; (ii) analisar os efeitos da evasão/elisão fiscal, na ótica dos pequenos empresários. Os dados foram recolhidos por meio de questionário estruturado. A dimensão final da amostra baseia-se em 97 sujeitos passivos e empresas. De acordo com os resultados, o setor de retalhista está mais sujeito à evasão fiscal; as mulheres têm um comportamento diferente dos homens. A escolaridade e o estado civil são os fatores que apresentam mais diferenças em relação às causas e efeitos da tributação. Em relação às soluções, não foram encontradas diferenças por perfil de inquirido; porém, "as despesas governamentais devem ser orientadas para o desenvolvimento para encorajar os contribuintes" foi a solução que apresentou elevada preferência

Causes and effects of tax evasion in Ghana

The incidence of tax evasion/avoidance has become one of the major challenges affecting revenue generation in many countries, especially in developing and emerging economies like Ghana. This study aims to examine the causes and effects of tax evasion and tax avoidance in the Sekondi-Takoradi Metropolitan Assembly of the Western Region of The Republic of Ghana. The main objectives are: (i) analyse the causes of tax evasion/avoidance; (ii) analyse the effects of tax evasion/avoidance, according to the point of view of small business owners. The data was collected using a structured questionnaire. The final sample size is based on 97 taxable persons and businesses. According to our findings, the retail sector is more prone to tax evasion; females behave differently from males. In relation to cause and effects, education and marital status are the main differences, as stated by the respondents’ opinion.info:eu-repo/semantics/publishedVersio