June 2018

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

The objective of this paper is to examine the factors that determine whether a tax payer would evade tax. It also seeks to explore the mediating role of tax education in the relationship between traditional, institutional, socio-cultural factors and tax evasion. A cross-sectional survey was used for the study. Using structural equation modelling with bootstrapping analysis, data from a sample of 1,052 tax payers, drawn...

Author(s): Richard Oduro, Michael Amoh Asiedu and George Tackie