An Investigation into Tax Evasion in Ghana

Robertson Amoah, Samuel Yeboah and Newman Amaning

International Journal of Empirical Finance, 2014, vol. 2, issue 3, 115-122

Abstract: The paper determines the strength of various arguments put out to justify tax evasion in an open but small economy such as Ghana. The study is based on descriptive quantitative cross-sectional survey of HND one marketing students of Sunyani Polytechnic who are the targets for the study. The sample was selected using non probability convenience sampling method. Questionnaires were prepared using the Likert scale covering 17 arguments and were distributed to the students during lecture periods. The results from the data analysed was presented in tables. The results indicate that if the tax system is unfair, large portion of the money collected is wasted, and the money collected gets into the pockets of corrupt politicians, then evasion may be justified. There was demographic (gender, age, religion, employment) differences in some of the arguments for tax evasion. Future research should examine why there are differences in opinions using structural models in causal studies.

Date: 2014
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