What is it about?

Taxes remain one of the most effective means by which nations mobilize internal resources for growth and development. The study thus examines whether the perception individuals have toward the government , the attitude of the tax authorities toward taxpayers, and other demographic characteristics of the respondents have any implications on their tax compliance behavior.

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Why is it important?

We provide some evidence from a Christian-dominated country on tax compliance attitude as the framework used for this study was adapted from a study conducted in a Muslim-dominated environment.

Perspectives

The paper is well written and interesting to read.

Godfred owusu
University of Ghana

Read the Original

This page is a summary of: Determinants of Tax Compliance Attitude, January 2019, Springer Science + Business Media,
DOI: 10.1007/978-3-319-31816-5_3859-1.
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