Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 204

Full Length Research Paper

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

Abubakari Abdul – Razak
  • Abubakari Abdul – Razak
  • Accountancy Department Tamale Polytechnic Tamale - Northern Region Ghana.
  • Google Scholar
Christopher Jwayire Adafula
  • Christopher Jwayire Adafula
  • Finance Department; Accountant Budgets, Bolgatanga Polytechnic, Sumbrungu – U/E Region, Ghana.
  • Google Scholar

  •  Accepted: 19 September 2013
  •  Published: 30 September 2013



This research was conducted to provide an insight into the debate in Ghana - a developing country: the influence of attitudes of individual taxpayers on tax compliance decisions. Survey responses from questionnaires administered to operators of SMEs in Tamale, were quantitatively analysed. Both descriptive and inferential statistics were applied. The results indicated that, individuals are highly concerned with the amount of taxes they pay. The rates of income taxes in Ghana are generally perceived to be high. Furthermore, the burden of taxes paid affects the attitudes of individuals and this informs how they evaluate the tax system and consequently their compliance decisions. Individuals have little regard for the amount of taxes paid by them in comparison to amounts paid by higher income earners. It was further revealed that, the level of governmental accountability and transparency did not significantly impact taxpayers’ attitudes. The perceived level of benefits derived from the provision of public goods and services particularly physical infrastructure was high. The results further indicated that, individuals did not clearly understand the tax laws. A significant positive statistical relationship (R=0.72) was found to exist between levels of understanding and tax compliance decisions.


Key words: Tax compliance, individual attitudes, planned behaviour, Tamale –Ghana.