Drivers of value added tax compliance among small and medium scale enterprises in Ghana: a multi-dimensional approach

Drivers of value added tax compliance among small and medium scale enterprises in Ghana: a multi-dimensional approach

This paper investigates the drivers of Value Added Tax (VAT) compliance among small and medium-scale enterprises (SMEs) in Ghana using a multi-dimensional approach. From a sample size of 520 SMEs, data was collected using structured questionnaires, while the dataset was analysed using Partial Least...

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Bibliographic Details
Main Authors: Abigail Padi, Alhassan Musah, Marshall Wellington Blay, Daniel Odei Okyere, Justice Mark Baidoo
Format: Article
Language:English
Published: Elsevier 2025-09-01
Series:Journal of Economic Criminology
Subjects:
VAT compliance cost
VAT knowledge
VAT rate
penalties and fines
owner religiosity
VAT compliance
Online Access:http://www.sciencedirect.com/science/article/pii/S2949791425000570
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