TY - JOUR
T1 - Predictors of tax compliance intentions among self-employed individuals
T2 - the role of trust, perceived tax complexity and antecedent-based intervention strategies
AU - Owusu, Godfred Matthew Yaw
AU - Bekoe, Rita Amoah
AU - Mintah, Rockson
N1 - Publisher Copyright:
© 2021 Informa UK Limited, trading as Taylor & Francis Group.
PY - 2023
Y1 - 2023
N2 - This study examines the tax compliance intentions of self-employed individuals in the informal sector and evaluates the effect of antecedent-based intervention strategies, trust and perceived tax complexity on tax compliance intention. Using the extended version of the Theory of Planned Behaviour as the theoretical base, the study additionally investigates whether attitude, subjective norms, perceived behavioural control and moral obligation may be good predictors of tax compliance intention. Data were gathered from 725 self-employed individuals in Ghana using a structured questionnaire, and analysed using the structural equation modelling technique. We find from our empirical analysis that although our respondents exhibit greater intention to comply with tax payment duties, most respondents consider non-compliance to be justifiable if the tax rates are too burdensome. Our results further suggest that trust in the tax system, perceived tax complexity, antecedent-based intervention strategies, attitude, subjective norms, and moral obligation are relevant predictors of tax compliance intention.
AB - This study examines the tax compliance intentions of self-employed individuals in the informal sector and evaluates the effect of antecedent-based intervention strategies, trust and perceived tax complexity on tax compliance intention. Using the extended version of the Theory of Planned Behaviour as the theoretical base, the study additionally investigates whether attitude, subjective norms, perceived behavioural control and moral obligation may be good predictors of tax compliance intention. Data were gathered from 725 self-employed individuals in Ghana using a structured questionnaire, and analysed using the structural equation modelling technique. We find from our empirical analysis that although our respondents exhibit greater intention to comply with tax payment duties, most respondents consider non-compliance to be justifiable if the tax rates are too burdensome. Our results further suggest that trust in the tax system, perceived tax complexity, antecedent-based intervention strategies, attitude, subjective norms, and moral obligation are relevant predictors of tax compliance intention.
KW - Tax compliance
KW - antecedent-based intervention strategy
KW - informal sector
KW - tax complexity
KW - theory of planned behaviour
KW - trust
UR - http://www.scopus.com/inward/record.url?scp=85124585560&partnerID=8YFLogxK
U2 - 10.1080/13215906.2021.1989622
DO - 10.1080/13215906.2021.1989622
M3 - Article
AN - SCOPUS:85124585560
SN - 1321-5906
VL - 30
SP - 49
EP - 70
JO - Small Enterprise Research
JF - Small Enterprise Research
IS - 1
ER -