Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from Ghana
<p>While many factors influence tax compliance behaviour, this study aims to examine the effect of the quality of tax services on the compliance behaviour of small and medium-sized enterprises. The study used the survey to test those theories with the aid of frequency tables, regression and co...
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doaj-3d8c66b1f63b4e9db04f5d573ed0ddf22020-11-25T04:11:09ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382020-11-0110650564920Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from GhanaDaniel Susuawu0Kenneth Ofori-Boateng1John Kwaku Amoh2Finance Directorate, University of Health and Allied Sciences, Ho (UHAS), Ghana, West-AfricaGhana Institute of Management and Public Administration (GIMPA)Faculty of Accountıng and Fınance, Department of Accountıng, University of Professional Studies, Accra, Ghana, West Africa.<p>While many factors influence tax compliance behaviour, this study aims to examine the effect of the quality of tax services on the compliance behaviour of small and medium-sized enterprises. The study used the survey to test those theories with the aid of frequency tables, regression and correlation analyses. The study found statistically significant positive effects of <em>reliability</em>, <em>responsiveness</em>, <em>assurance</em>, and <em>empathy</em> on the tax compliance behaviour of SMEs. Secondly, there are varying positive correlations amongst key tax service quality measures. The research has several implications for taxing authorities and policy makers due to its effect on tax revenue generation for economic growth and development. The novelty of this paper lies in its premier attempt to enrich the literature on the tax service quality- tax compliance behaviour nexus with the adoption of Parasuraman <em>et al.</em> (1988)’s service quality indicators. In employing these tax service quality indicators, a better understanding is gained into tax non-compliance behaviour, which emanates from poor service quality. The findings provide some insights to taxing authorities and policy makers in drafting policies to enhance tax compliance by improving, digitising and modernising tax administration for maximum revenue mobilisation to drive economic growth.</p><p><strong>Keywords:</strong> Tax, Service, Quality, Compliance, Ghana, Economic Growth, SMEs</p><p><strong>JEL Classifications</strong>: H2, Q2, Q3</p><p>DOI: <a href="https://doi.org/10.32479/ijefi.10554">https://doi.org/10.32479/ijefi.10554</a></p>https://econjournals.com/index.php/ijefi/article/view/10554 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Daniel Susuawu Kenneth Ofori-Boateng John Kwaku Amoh |
spellingShingle |
Daniel Susuawu Kenneth Ofori-Boateng John Kwaku Amoh Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from Ghana International Journal of Economics and Financial Issues |
author_facet |
Daniel Susuawu Kenneth Ofori-Boateng John Kwaku Amoh |
author_sort |
Daniel Susuawu |
title |
Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from Ghana |
title_short |
Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from Ghana |
title_full |
Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from Ghana |
title_fullStr |
Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from Ghana |
title_full_unstemmed |
Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from Ghana |
title_sort |
does service quality influence tax compliance behaviour of smes? a new perspective from ghana |
publisher |
EconJournals |
series |
International Journal of Economics and Financial Issues |
issn |
2146-4138 |
publishDate |
2020-11-01 |
description |
<p>While many factors influence tax compliance behaviour, this study aims to examine the effect of the quality of tax services on the compliance behaviour of small and medium-sized enterprises. The study used the survey to test those theories with the aid of frequency tables, regression and correlation analyses. The study found statistically significant positive effects of <em>reliability</em>, <em>responsiveness</em>, <em>assurance</em>, and <em>empathy</em> on the tax compliance behaviour of SMEs. Secondly, there are varying positive correlations amongst key tax service quality measures. The research has several implications for taxing authorities and policy makers due to its effect on tax revenue generation for economic growth and development. The novelty of this paper lies in its premier attempt to enrich the literature on the tax service quality- tax compliance behaviour nexus with the adoption of Parasuraman <em>et al.</em> (1988)’s service quality indicators. In employing these tax service quality indicators, a better understanding is gained into tax non-compliance behaviour, which emanates from poor service quality. The findings provide some insights to taxing authorities and policy makers in drafting policies to enhance tax compliance by improving, digitising and modernising tax administration for maximum revenue mobilisation to drive economic growth.</p><p><strong>Keywords:</strong> Tax, Service, Quality, Compliance, Ghana, Economic Growth, SMEs</p><p><strong>JEL Classifications</strong>: H2, Q2, Q3</p><p>DOI: <a href="https://doi.org/10.32479/ijefi.10554">https://doi.org/10.32479/ijefi.10554</a></p> |
url |
https://econjournals.com/index.php/ijefi/article/view/10554 |
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