Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 110

Full Length Research Paper

Influence of individual ethical orientation on tax compliance: Evidence among Ghanaian Taxpayers

Randolph Nsor-Ambala
  • Randolph Nsor-Ambala
  • University of Reading, Henley Business School, United Kingdom.
  • Google Scholar


  •  Received: 20 April 2015
  •  Accepted: 08 June 2015
  •  Published: 30 June 2015

Abstract

Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but are more influenced by considerations of tax rate and withholding positions compared to unethical persons. The findings of this study differ from Reckers et al. in a number of ways and contribute to the literature by providing a possible explanation of the cause(s) of tax non- compliance.

Key words: Taxation, non-compliance, ethics, tax rate, withholding position.  

Abbreviation

JEL: H26; H27; H71.