The Impact of Tax Administration on Tax Compliance Levels in Fako Division of the Southwest Region of Cameroon

Alain Vilard Ndi Isoh, Forbe Hodu Ngangnchi, Ndifongong Ferdinand Nsanyui and Sheku Ahmed Fofanah
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Alain Vilard Ndi Isoh: Department of Business Management and Finance, ICT University; Director of Studies, Cardiff Metropolitan University Wales UK.
Forbe Hodu Ngangnchi: Department of Management and Entrepreneurship, The University of Bamenda, Bamenda-Cameroon
Ndifongong Ferdinand Nsanyui: Department of Finance and Accounting, HIMS Buea Cameroon.
Sheku Ahmed Fofanah: Deputy Director and Research Programs Leader; London School of Commerce, UK.

International Journal of Science and Business, 2020, vol. 4, issue 7, 76-90

Abstract: Tax noncompliance is one of the biggest challenges faced by tax administrators when collecting tax revenues. Despite a series of punitive and coercive measures put in place by most governments including Cameroon, the phenomenon persists with billions of dollars lost every fiscal year. It is on this premise that this study examines the impact of tax education, tax policies and tax audit on the level of tax compliance in Fako Division of the Southwest Region of Cameroon. The research adopted a conclusive case study design supported by the philosophical underpinnings of positivism epistemology and objectivism ontology. Multistage sampling technique was used to source data from a sample of 307 participants using semi-structured questionnaires measured using the five-point Likert scales. Exploratory and confirmatory factor analyses were conducted to reduce the dimension of the data. Structural Equation Modeling (SEM) was used to test hypotheses. Results from the study revealed that there is significant statistical evidence to suggest that the existing tax policies in Fako Division has positive impact on the level of tax compliance with [µ = 0.00

Keywords: Noncompliance; Tax policies; Tax audits; Tax education; Tax administration (search for similar items in EconPapers)
Date: 2020
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