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Factors influencing tax stamp purchases in Ghana: A case of Twifo-Atti Morkwa sub-tax District

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  • Amponsah, Stephen
  • Adu, Kofi Osei

Abstract

This study examined the factors that influence number of tax stump purchased in Twifo-Atti Morkwa sub-tax district in Ghana. Data were collected from taxpayers in the study area who qualify for tax stamps and interview schedule was used for the collection of the data from the respondents. In total, 305 taxpayers were interviewed. The study employed negative binomial regression model to examine the factors that influence number of tax stamp purchased. The study found that levels of education, perception towards the importance of payment of tax, application of sanctions, guilt feeling, rate of tax audit and distance to tax office are key predictors of tax stamp purchases. This study strongly recommends that Tax auditors should go round at least at the beginning of every quarter to inspect the number of tax stamps that taxpayers have bought. The study also recommends that Ghana Revenue Authority should apply sanctions promptly when tax auditors catch some tax stamp defaulters.

Suggested Citation

  • Amponsah, Stephen & Adu, Kofi Osei, 2015. "Factors influencing tax stamp purchases in Ghana: A case of Twifo-Atti Morkwa sub-tax District," MPRA Paper 66937, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:66937
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    References listed on IDEAS

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    1. Akerlof George A & Kranton Rachel, 2010. "Identity Economics," The Economists' Voice, De Gruyter, vol. 7(2), pages 1-3, June.
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    More about this item

    Keywords

    tax stamp; taxpayers and negative binomial model;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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