Determinants of tax stamp evasion in rural districts in Ghana

2019 ◽  
Vol 61 (1) ◽  
pp. 73-90 ◽  
Author(s):  
Stephen Amponsah ◽  
Zangina Isshaq ◽  
Daniel Agyapong
Keyword(s):  
Tax Evasion ◽  
Survey Design ◽  
Practical Implication ◽  
Sampling Technique ◽  
Structured Interview ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Tax Audit

Purpose The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana. Design/methodology/approach A cross-sectional survey design was adopted to sample 305 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from the micro-taxpayers using structured interview. Binary and multinomial logit regression models were used to regress the tax stamp evasion on economic and non-economic factors. Findings The study found that the likelihood of micro taxpayers to evade tax stamp is predicted by age, application of sanctions, guilt feeling, transportation cost to tax office and rate of tax audit. Thus, the study found partial support for expected utility, planned behaviour and attributory theories in explaining tax evasion behaviour of micro-taxpayers. Practical/implication There are several measures of addressing tax evasion behaviour of micro taxpayers. Evasion behaviour can be deterred by enforcement strategies such as application of sanctions and regular tax audit, establishment of more tax offices in the districts and writing normative messages on the faces of tax stamp stickers. Originality/value This study helps explains the tax evasion behaviour of micro-taxpayers of a developing economy like Ghana using a special type of tax design meant to capture such taxpayers in the tax bracket. To the best of our knowledge, the study is unique in terms of the means of measuring tax evasion and the methodologies used.

Socio-demographics of tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana

2017 ◽  
Vol 59 (6) ◽  
pp. 1315-1330 ◽  
Author(s):  
Stephen Amponsah ◽  
Kofi Osei Adu
Keyword(s):  
Survey Design ◽  
Tax Compliance ◽  
Demographic Factors ◽  
Special Kind ◽  
Sampling Technique ◽  
Structured Interview ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type

Purpose The purpose of the study is to analyse social and demographic factors that affect tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. Design/methodology/approach The study adopted a cross-sectional survey design to sample 783 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from micro-taxpayers by using a structured interview. Ordered logit regression model was used to regress the extent of tax stamp compliance on socio-demographic factors in relation to tax stamp cases in the study area. Findings The study found that occupational association status, location, gender, type of business operated, age, level of education and household size are significant predictors of tax stamp compliance in the study area. Originality/value The originality of the study is in twofold. First, the study dwells on extant literature on social and demographic factors of tax compliance in general and specifically applies them to a special kind of presumptive tax, tax stamp, in Ghana. The study is also considered as the first of its kind to perform rigorous statistical analysis of social and demographic factors in relation to tax compliance.

scholarly journals Burnout experience of secondary and preparatory school teachers in West Gojjam and Awi zone in Amhara regional state

2020 ◽  
Vol 10 (2) ◽  
pp. 133-148
Author(s):  
Anteneh Wulolign ◽  
Solomon Adane ◽  
Solomon Kassie
Keyword(s):  
Survey Design ◽  
Sampling Technique ◽  
Three Dimensions ◽  
Primary Data ◽  
School Teachers ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Preparatory School ◽  
Regional State ◽  
West Gojjam

The purpose of the study was to assess Burnout experience of secondary and preparatory school teachers in West Gojjam and Awi Zones in Amhara regional state. Participants of the study were selected by simple random sampling technique. The study employed cross-sectional survey design method to answer the proposed research objectives regarding burnout experience by secondary school and preparatory school teachers. The primary data collection tool for the study was questionnaire. The level of burnout was assessed using standardized questionnaire, and these standardized questionnaires were adopted from the original English version Maslch burnout inventory Human service Survey to assess the level of burnout. The descriptive statistics on the mean scores of the three dimensions of burnout indicated that teachers were experiencing high levels of burnout in all the three dimensions of burnout. The independent samples t-test result showed that there were no statistically significant differences between the two groups (male and female) in EE and PA burnout levels (t= 1.35, df = 286, p =.176 >.05) and (t= -1.007, df = 286, p =.315 >.05).

scholarly journals Supply disruption in the wake of COVID-19 crisis and organisational performance: mediated by organisational productivity and customer satisfaction

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ekpenyong Ekpenyong Udofia ◽  
Bimbo Onaolapo Adejare ◽  
Gbemi Oladipo Olaore ◽  
Etete Ekpenyong Udofia
Keyword(s):  
Customer Satisfaction ◽  
Structural Equation ◽  
Survey Design ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Supply Disruption ◽  
Content Type ◽  
The Impact

Purpose This study aims to test the impact of the coronavirus (Covid-19) pandemic on large firms, with regard to a supply disruption, productivity, customer satisfaction and firm performance. Design/methodology/approach A cross-sectional survey design and stratified sampling technique were implemented for employee selection and data gathering. Confirmatory factor analysis (CFA) was used to examine the data and model fitness, while the structural equation model was used for hypotheses testing. Findings The pandemic triggered supply disruptions, but did not significantly impact the productivity of manufacturing firms directly. However, supply disruption positively and significantly impacted productivity. Organisational productivity had no significant impact on customer satisfaction, however, when mediating the relationship between Covid-19 and customer satisfaction, it produces a positive indirect effect. Finally, Covid-19 and supply disruption when mediated by organisational productivity both had negative significant relationships on performance. Research limitations/implications Having a unique model, it creates a trail for future researchers to explore further. Though customer satisfaction was expected to be affected by the pandemic, it is interesting to find out that customer satisfaction when mediated by organisational productivity was positively influenced. Practical implications Disruptions are inevitable, managers must balance the pursuit of customer satisfaction and productivity so that one does not erode the other. Emphasis must be channelled towards managing the productivity of the firm to maintain customer satisfaction during these uncertain times. Deliberate steps like manufacturing flexibility investments should be initiated. Originality/value The first study to examine Covid-19, supply disruption, customer satisfaction, organisational productivity and performance in the Nigerian manufacturing sector.

scholarly journals Impact of e-servicescapes on student engagement: mediating impact of experience quality

2018 ◽  
Vol 13 (2) ◽  
pp. 203-222
Author(s):  
Hansani Chathurika Dassanayake ◽  
Asanka Senevirathne
Keyword(s):  
Student Engagement ◽  
Structural Equation ◽  
Survey Design ◽  
Student Experience ◽  
Sampling Technique ◽  
Research Approach ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of design of e-servicescapes on student engagement in distance education (DE), and examine whether this impact is mediated by student experience quality. Design/methodology/approach Quantitative research approach based on cross-sectional survey design was adapted where data were collected using a structured questionnaire. Sample consisted of 252 undergraduates registered in the DE platform in Sri Lanka and was drawn using a simple random sampling technique. Collected data were analysed using the structural equation modelling. Findings Data analysis revealed that there is a direct significant impact of e-servicescapes on student engagement while this impact is partially mediated by student experience quality in the Sri Lankan context. Meantime, the social presence feature of e-servicescapes has the highest impact on student engagement. Practical implications Findings of the study provide an empirically validated model to boost up the student engagement and significantly contribute to the designing of the e-servicescapes of the DE institutes in order to offer a superior service to a wide array of stakeholders. Originality/value Even though e-servicescapes have been recognised as a driver of customer behaviour, the concept is fairly unexplored in the educational context. Due to its practical applicability in the DE context, this study contributes to the existing knowledge by presenting a novel conceptual model developed based on multiple theories to identify its impact on student behaviour.

scholarly journals Pengaruh Media pembelajaran untuk meningkatkan minat belajar Histologi Mahasiswa Fakultas Kedokteran Universitas Malikussaleh Di Masa Pandemik Covid-19

2021 ◽  
Vol 5 (1) ◽  
pp. 32
Author(s):  
Vera Novalia ◽  
Fathiah Fathiah ◽  
Wheny Utariningsih
Keyword(s):  
Survey Design ◽  
Human Life ◽  
Sampling Technique ◽  
Primary Data ◽  
Student Interest ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
New Methods ◽  
The Media ◽  
Media Learning

The Covid-19 pandemic in Indonesia has changed various aspects of human life. one in the field of education, the entire campus must learn new methods online. To make learning easier online, learning media are needed. Learning media is a means of interaction between lecturers and students so that learning activities are more effective and efficient. The media can display information through sound, images, movement and color, both naturally and manipulated. With the media, learning objectives will be more easily achieved with the minimum of time and effort. Purpose: Thus the author seeks to determine the effect of the use of instructional media on student interest in learning in the histology course, Faculty of Medicine, University of Malikussaleh. Method: This research was a descriptive study with a cross sectional survey design. The sample in this study were all students who filled out a questionnaire at Malikussaleh University. The sampling technique used purposive sampling technique and data were obtained from primary data. Result: From the regression results, it can be seen that the learning media variable has a t-count value of 4,212, which is greater than the t-table of 1,671, with a significance of 0,000, which means less than 0.05. So it can be concluded that the learning media variable has a positive and significant effect on increasing interest in learning in medical students at UNIMAL

Consumers’ attitude towards social media advertising and their behavioural response

2015 ◽  
Vol 9 (4) ◽  
pp. 299-312 ◽  
Author(s):  
Henry Boateng ◽  
Abednego Feehi Okoe
Keyword(s):  
Social Media ◽  
Corporate Reputation ◽  
Survey Design ◽  
Sampling Technique ◽  
Behavioural Response ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Convenience Sampling ◽  
Social Media Advertising

Purpose – The purpose of this study is to examine the relationship between consumers’ attitude toward social media advertising and their behavioural response and the moderating effect of corporate reputation in this relationship. Social media advertising is gradually gaining grounds among practitioners and researchers. Design/methodology/approach – Survey design was used and the respondents totaled 441. They were selected using convenience sampling technique. Questionnaires were used to collect the data and analyzed using hierarchical regression. Findings – Findings indicate that there is a significant relationship between consumers’ attitude toward social media advertising and their behavioural responses. Again, it was noted that corporate reputation moderates this relationship. Research limitations/implications – This study relied on convenience sampling and a cross-sectional survey design, which makes it difficult to generalize the findings and account for changes that occurred in the attitude of consumers. Originality/value – This study contributes to the understanding of the moderating role of corporate reputation in consumers’ attitude toward social media advertising.

Tax compliance in a developing country

2017 ◽  
Vol 44 (6) ◽  
pp. 931-957 ◽  
Author(s):  
Stephen Korutaro Nkundabanyanga ◽  
Philemon Mvura ◽  
David Nyamuyonjo ◽  
Julius Opiso ◽  
Zulaika Nakabuye
Keyword(s):  
Developing Country ◽  
Tax Evasion ◽  
Structural Equation ◽  
Survey Design ◽  
Tax Compliance ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Tax System ◽  
Content Type

Purpose The purpose of this paper is to establish the relationship between perceived grounds for tax non-compliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach The study employed a correlational and cross-sectional survey design seeking to understand tax compliance by taxpayers’ perceptions in Uganda. Data from 205 respondents to the questionnaire were analyzed using Statistical Package for Social Scientists and structural equation modeling with analysis of moment structures. Findings Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance in Uganda is indicated by perceived worth and distribution of public expenditure (WDPE), level of taxation, inequalities in the tax system and tax evasion. Research limitations/implications No distinction is made between actual and potential taxpayers. Still, the results can contribute to our understanding of tax compliance puzzle from the behavioral angle. Factors such as perceived WDPE indicate a taxpayer’s compliance decision and factors such as governmental effectiveness explain that decision. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated. Originality/value Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness (GEF) matter in a developing country context. The study presents tax compliance as a taxpayer’s decision that is informed by perceptions and shows that factors increasing the taxpayers’ perceptions about VA and GEF relate to the importance that their perceptions have in their tax compliance decisions.

Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lateef Ayodele Agbetunde ◽  
Lukman Raimi ◽  
Olalekan Oladipo Akinrinola
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Policy Implications ◽  
Primary Data ◽  
Entrepreneurial Firms ◽  
Linear Regression Models ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Compliance Behaviour

Purpose This paper aims to investigate the moderating influence of religiosity on the effect of taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria. Design/methodology/approach Using a cross-sectional survey design, we collected primary data from 368 owner managers of entrepreneurial firms in Southwest Nigeria using structured questionnaires. Respondents were purposefully selected based on the purposive sampling technique. The data collected with the structured questionnaires were analysed using descriptive and inferential statistics. Two linear regression models were compared. Findings Estimations in Models 1 and 2 suggest that taxpayers’ attitudes and religiosity (intra- and interreligiosity) have significant effects on the tax compliance behaviour of firms, but the influence of intrareligiosity is insignificant. Estimations in Model 3 suggest that taxpaying attitudes without the moderating influence of religiosity exerted a significant effect on tax compliance behaviour by 13%, while taxpaying attitudes with the moderating influence of religiosity exerted 17%. Estimations in Model 4 suggest that taxpaying attitudes with the moderating influence of the interreligiosity dimension had a more significant contribution to the changes in tax compliance behaviour than the intrareligious dimension. Research limitations/implications From the findings, the following policy implications can be deduced: (i) if taxpayers’ attitudes improved and religiosity was leveraged by the tax authorities, tax compliance behaviour of entrepreneurial firms would be induced in Nigeria; (ii) the consistent positive influence is a strong indication that religious values are critical elements of tax compliance interventions that should be considered by policymakers when designing public policies on tax evasion and avoidance in developing countries. Originality/value We bridge the gaps in the literature because our study affirmed that taxes are religiously driven. In addition, the study validates the applicability of theory of planned behaviour in investigating the moderating influence of religiosity on the causality between taxpaying attitude and tax compliance in the developing context.

scholarly journals Technological Changes and Organizational Growth in Deposit Money Banks in Rivers State, Nigeria

2021 ◽  
pp. 55-63
Author(s):  
A. E. Bestman ◽  
Gwarah, Patience Nuka
Keyword(s):  
Survey Design ◽  
Rank Order ◽  
Sampling Technique ◽  
Primary Data ◽  
Technological Changes ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Organizational Growth ◽  
Port Harcourt ◽  
Rivers State

This study examined the relationship between technological changes and organizational growth in deposit money banks in Rivers State. The study adopted the cross-sectional survey design to elicit response from staff of the identified deposit money banks in Rivers State. Primary data was collected using self-administered questionnaire. The population of the study comprised all the 16 deposit money banks in Port Harcourt. Using a multi-stage sampling technique, 96 staff were selected as the sample of the study. Since the banks had few permanent staff, convenient and census frame were adopted to determine the number of staff per bank. Thus, using the simple stratified random sampling technique the staff were categorized into three cadres-Top management, IT Personnel and Cashiers/Tellers from which staff were randomly selected from each cadre amounting 6 staff from each bank. The reliability was attained using test-re-test and Cronbach’s Alpha coefficient analysis with all items having a reliability index above 0.70. The Spearman Rank Order Correlation Coefficient (rho) was used in testing the hypotheses. The study revealed that there is a positive significant relationship between technological changes and organizational growth. This implies that the various developments in ICT have positive and significant influence on organizational growth. It, therefore, concluded that organizational growth in deposit money banks can be improved by the application of the various innovations and devices generated in the various stages of technological changes. The study, therefore, more attention be directed towards the use of ICTs in banking operations in deposit money banks in Port Harcourt, Rivers State, since the banking industry serve as a lubricant to the cog of the wheel of the nation’s economy.

scholarly journals Welfare and Effect of Correctional Congestion amongst Inmates in the Niger Delta Region, Nigeria

2020 ◽  
pp. 1-10
Author(s):  
N. C. Okiwe ◽  
O. P. Abu ◽  
K. A. Anele
Keyword(s):  
Niger Delta ◽  
Survey Design ◽  
Sampling Technique ◽  
Primary Data ◽  
Secondary Source ◽  
Delta Region ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Untimely Death ◽  
Niger Delta Region

Aims: To examine the Welfare and effect of Correctional Congestion amongst Inmates in the Niger Delta Region of Nigeria. Study Design: Cross sectional survey design. Place and Duration of Study: The study was carried out in selected states and location of correctional service in Niger Delta Region which include, Rivers and Akwa Ibom States between December 2017and September 2018. Methodology: Simple random sampling technique was adopted in selecting Three Hundred and Eighty-Seven (387) inmates using the Taro Yarmane Formular from the population of Eleven Thousand Six Hundred and Thirty-Five (11,635). Primary and Secondary data were used for this study. Primary data were obtained through the administration of questionnaire. The set of questionnaires was administered to inmates to elicit information on the facilities and comfortability of the prison and the welfare service available. The secondary source of information that was employed included relevant official publications and records from Nigerian Correctional Service, journal articles, periodicals and internet sources. Frequency percentage table were used in presenting information on Demographic Characteristics of respondents. Results: The major findings of the study revealed that majority have acquired one skill or the other while being incarcerated. They also stated that the most available welfare services provided by the prison system is the library facilities, however they are non-functional. Furthermore, majority stated that they are being fed just once in a day and stated that the major recreational facility present is the football pitch and they indicated that majority of them have been involved in Mid-range Industrial Production training and a major rehabilitation process they have undergone is counselling. On the effect of correctional service Congestion on the Welfare of Inmates Data on the Major Impact of correctional service congestion on welfare of Inmates revealed that majority stated that correctional services congestion has led to death although the number cannot be determined. Majority stated that the untimely death has been one of the consequences of congestion in the prisons and one impact of congestion on their health is getting infection through the toilets. Conclusion: It was concluded that Prisons congestion has led to death as it can be deduced that untimely death has been one of the consequences of congestion in the Correctional service.

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