出版社：Canadian Research & Development Center of Sciences and Cultures
摘要：The paper investigates the influence of demographic characteristics, specifically gender, age, marital status and education attainment on tax compliance among self-employed in Ghana using survey method. A questionnaire administered to 350 self-employed in Tema Metropolis revealed that female, educated, older and married self-employed in Ghana are less tax non-compliant. The implication is that given the appropriate treatment, more tax could be collected from these groups than their opposite counterpart. The study therefore recommend that tax authorities should switch their approach to tax administration from a one-size-fits-all enforcement model to a model that builds on the lessons of tax morale that matches the tax authority’s response to that of the regulated individuals (taxpayers), for example tougher sanction or special tax education for low educated, young, unmarried and male self-employed. Key words: Tax Compliance; Demographics; Taxpayer; Predominance of cash transaction
关键词：Tax Compliance;Demographics;Taxpayer;Predominance of cash transaction
