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Small Business Owners’ Perception On Value Added Tax Administration In Ghana: A Preliminary Study

Salahudeen Saeed

Accounting and Taxation2020article
ABDC C
Weight
0.26

What the paper says

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.

Cite this paper

@article{salahudeen2020,
  title        = {{Small Business Owners’ Perception On Value Added Tax Administration In Ghana: A Preliminary Study}},
  author       = {Salahudeen Saeed},
  journal      = {Accounting and Taxation},
  year         = {2020},
}

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Small Business Owners’ Perception On Value Added Tax Administration In Ghana: A Preliminary Study

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.