What is it about?
Corruption has been identified as a major debilitating factor in tax revenue generation, especially in developing countries. This study examines the effects of perceived political corruption on tax compliance intention and investigates the mediating roles of tax morale and tax tolerance among private businesses in Ghana
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Why is it important?
The study contributes to the literature and tax policy reform initiatives by highlighting the effects of institutional environments, especially corruption, on tax compliance intentions in Ghana. Furthermore, it empirically demonstrates that tax morale and tolerance can potentially mitigate the negative effects of corruption on compliance intentions. The findings also imply the possible coexistence of high tax rates, for instance, with high tax compliance in the absence of corruption
Perspectives
Writing this article comes with an exciting experience given that it touches on a global and topical problem that hinders development.
Dr Richard Agbanyo
University of Professional Studies
Read the Original
This page is a summary of: Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana, Journal of International Development, March 2024, Wiley,
DOI: 10.1002/jid.3894.
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