Property Tax Compliance in Twifo Hemang Lower Denkyira District in the Central Region of Ghana: Does Distance to Nearest Tax Office Matter?

This study assesses factors that influence property tax compliance in Twifo Hemang Lower Denkyira District. Some studies have made efforts to identify some factors that deter property tax compliance however distance to the nearest tax office has been left unattended. Therefore, this study fills this gap by examining its effect in addition to some demographic factors on property tax compliance. The sample for this study was selected using a stratified sampling technique, simple random, and convenience where 400 property owners were selected as the sample size for the study. The data collection instrument used in collecting data for the study was a self-administered survey questionnaire. Since we proxy property rate compliance with binary variables such as paid and not paid, we employed binary logistic regression. The study found that distance to the nearest tax collection centre influences property tax compliance in the sense that the longer the distance, the less likely it is to comply. Other factors such as the gender of the property owner, age of the property owner and educational attainment of the property owner predict property tax compliance in Twifo Hemang Lower Denkyira District. The study recommends that the district assembly should increase the number of tax collection centres in the district.