 SMALL BUSINESS OWNERS’ PERCEPTION ON VALUE ADDED TAX ADMINISTRATION IN GHANA: A PRELIMINARY STUDYSalahudeen Saeed Accounting & Taxation, 2020, vol. 12, issue 1, 97-105 Abstract: This paper examines Small Business Owners’ knowledge of Value Added Tax obligations to the Government of Ghana, their opinions on Ghana’s Value Added Tax system, and attitudes towards the payment of Value Added Tax. Based on a cross-sectional survey, the study employed a snowball sampling technique in selecting 328 respondents for the study. Simple percentages and frequency tables were employed for the data analysis. The paper shows that most Ghanaian small business owners do not understand their Value Added Tax obligations. There is also some willingness to evade Value Added Tax. Further, they view the tax as unfair. Moreover, results show that Ghanaians appear to have accepted the civic responsibility of Value Added Tax payment to the state. Equally important, the author demonstrates that Ghanaian small business owners do not understand the basic procedure in assessment, collection and enforcement of Value Added Taxes legally due the state. Keywords: Taxation; VAT Compliance; Tax Evasion; Tax Administration; Ghana (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ibf:acttax:v:12:y:2020:i:1:p:97-105 Access Statistics for this article Accounting & Taxation is currently edited by Terrance Jalbert More articles in Accounting & Taxation from The Institute for Business and Finance Research |
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