Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 221

Full Length Research Paper

Determinants of tax evasion in the developing economies: A structural equation model approach of the case of Ghana

Richard Oduro
  • Richard Oduro
  • Department of Banking and Finance, University of Education, Winneba, Ghana.
  • Google Scholar
Michael Amoh Asiedu2
  • Michael Amoh Asiedu2
  • Department of Accounting, University of Education, Winneba, Ghana.
  • Google Scholar
George Tackie
  • George Tackie
  • Department of Accounting, University of Cape Coast, Cape Coast, Ghana.
  • Google Scholar


  •  Received: 24 August 2017
  •  Accepted: 24 October 2017
  •  Published: 30 June 2018

References

Agyei AK (1984) Income tax evasion-The Ghanaian Experience. J. Manage. Stud. 1:40.

 

Allingham MG, Sandmo A (1972). Income tax evasion: A Theoretical Analysis. J. Publ. Econ. 1:323-338. 
Crossref

 

Alm J, Kirkchler E, Muehlbacher S, Gangl k, Hofmann E, Kogler C (2011). Rethinking the research paradigms for analysing tax compliance behaviour. The Shadow Economy, Tax Evasion and Money Laundering. Munster: FOCUS, P 34.

 

Ameyaw B, Dzaka D (2015). The effect of personal income tax evasion on socio-economic development in Ghana: A case study of the informal sector. BJEMT 10(4):1-14, Article no. BJEMT.19267.

 

Ameyaw B, Dzaka D (2016). Determinants of tax evasion: Empirical evidence from Ghana. Mod. Econ. 7:1653-1664. 

View

Annan B, Bekoe W, Nketia-Amponsah E (2010) Determinants of Tax Evasion in Ghana. Int. J. Econ. Sci. Appl. Res. 6:97-121.

 

Bagdigen M, Erdogan A (2010), Vergi Uygulamaları Karşısında Mukelleflerin Tutum ve Davranışlarının Tespiti: Zonguldak İli Orneği. Finans Politik Ekonomik Yorumlar 47:95-111.

 

Clotfelter C (1983). Tax Evasion and Tax Rates: An Analysis of Individual Tax Returns'. Rev. Econ. Stat. 65(3):363-373.
Crossref

 

Coskun CA, Savasan F (2009). Tax morale: Empirical evidence from Turkey. Annual Meeting of the European Public Choice Society.

 

Crane SE, Farrokh N (1990). Tax rates and tax evasion: Evidence from California Amnesty Data. Natl. Tax J. 43:189-199.

 

Embaye AB (2007). Tax evasion and government spending in developing country and the Underground Economy in South Africa. A Dissertation Submitted for degree of Doctor of Philosophy. Economic Report Book Yearly, from 1963-1980.

 

GIZ Sector Programme Public Finance, Administrative Reform (2010). Addressing Tax evasion and tax avoidance in developing countries. 

View

 

Integrated Social Development Centre (ISODEC) (2016). Tax justice and public sector restructuring. Ghana: Author.

 

Internal Revenue Service (IRS) (2009). Expanding the tax net through tax education. Ghana: Author.

 

Jackson B, Milliron V (1986). Tax compliance research findings, problems and prospects. J. Account. Lit. 15: 215-227.

 

Klovland TJ (1984). Tax Evasion and the Demand for Currency in Norway and Sweden. Is there a Hidden Relationship?' Scand. J. Econ. 86(4):423-439.
Crossref

 

McGee RW, Tyler M (2006). Tax evasion and ethics: A Demographic Study of 33 Countries. Andreas School of Business Working Paper

 

Muhammed MM, Muhanimed A (2012). Reasons of tax avoidance and tax evasion: Reflection from Pakistan. J. Econ. Behav. Stud. 4:217-222.

 

Nunnally JC (1978). Psychometric testing. New York: McGraw Hill.

 

Richardson D (2006). Determinants of tax evasion: A cross-country investigation. Int. J. Account. Audit. Tax. 15(2):150-169.
Crossref

 

Schneider F, Marzano E, Chiarini B (2008). Tax Rates and Tax evasion: An Empirical Analysis of the Structure Aspects and Long–Run Characteristics in Italy'. The institute for the Study of Labor IZA DP, Bonn. Discussion Paper Series No. 3447.

 

Slemrod JB, Yitzhaki S (2000). Tax Avoidance, Evasion, and Administration. Working Paper No. 7473, NBER, Cambridge.

 

Spicer MW, Becker LA (1980). Fiscal inequity and tax evasion: An Experimental Approach. Natl. Tax J. 33(2):171-175.

 

Spicer MW, Lundstedt SB (1976). Understanding tax evasion. Public Financ. 31:295-305.

 

Tanzi V (1983). The underground economy in the United States. Annual Estimates; 1930-1980. Int. Monet. Fund Staff Papers 30:283-305.
Crossref

 

Terkper S (2007). Improving taxpayer accounting for SMEs and individuals. Andrew Young School of Policy Studies; Annual Conference on Public Finance Issues: Alternative Methods of Taxing Individuals. Georgia State: Georgia State University, pp. 22-23.

 

Thomas KD (2015). The psychic cost of tax evasion. Bus. Coll. Law Rev. 56:617-670. 

View

 

Young A, Danny C, Daniel H (2013). A Study of the impact of Culture on Tax Compliance in China. Int. Tax J. 39:33.