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

How to cite this article

APA /
Oduro, R., Asiedu, M. A., & Tackie, G. (2018). Determinants of tax evasion in the developing economies: A structural equation model approach of the case of Ghana. Journal of Accounting and Taxation, 10(4), 37-47.
Chicago /
Richard Oduro, Michael Amoh Asiedu and George Tackie  . "Determinants of tax evasion in the developing economies: A structural equation model approach of the case of Ghana." Journal of Accounting and Taxation 10, no. 4 (2018): 37-47.
MLA /
Richard Oduro, Michael Amoh Asiedu and George Tackie  . "Determinants of tax evasion in the developing economies: A structural equation model approach of the case of Ghana." Journal of Accounting and Taxation 10.4 (2018): 37-47.