November 2018

Utilization of personal tax relief schemes: An empirical analysis in the context of tax evasion

This study departs from focusing on the level of tax relief utilization by focusing on the factors contributing to the low trends and how utilization of personal tax relief can influence tax evasion from the premises of the Allingham-Sandmo (A-S) theory. This study considered respondents working within the formal sector of Ghana. Data was collected through the use of questionnaire after the stratified sampling technique...

Author(s): Mavis Pobbi, Samuel Gameli Gadzo, Emmanuel Atta Anaman, Philip Yamoah Esse and Holy Kwabla Kportorgbi