Influence of individual ethical orientation on tax compliance: evidence among Ghanaian taxpayers

Nsor-Ambala, R. (2015) Influence of individual ethical orientation on tax compliance: evidence among Ghanaian taxpayers. Journal of Accounting and Taxation, 7 (6). pp. 98-105. ISSN 2141-6664 doi: 10.5897/JAT2015.0179

Abstract/Summary

Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but are more influenced by considerations of tax rate and withholding positions compared to unethical persons. The findings of this study differ from Reckers et al. in a number of ways and contribute to the literature by providing a possible explanation of the cause(s) of tax non- compliance.

Item Type	Article
URI	https://reading-clone.eprints-hosting.org/id/eprint/41239
Identification Number/DOI	10.5897/JAT2015.0179
Refereed	Yes
Divisions	Henley Business School > Business Informatics, Systems and Accounting
Uncontrolled Keywords	Taxation, non-compliance, ethics, tax rate, withholding position
Publisher	Academic Journals
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