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Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana

https://doi.org/10.1177/21582440221126985
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/9780470752135.ch25openalex-snapshot
Crime and Punishment: An Economic Approach
inferredcites →https://doi.org/10.1002/jid.3361openalex-snapshot
The Extent and Determinants of Tax Gap in the Informal Sector: Evidence from Ghana
inferredcites →https://doi.org/10.1016/0047-2727(72)90010-2openalex-snapshot
Income tax evasion: a theoretical analysis
inferredcites →https://doi.org/10.1016/j.sbspro.2013.12.590openalex-snapshot
Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View
inferredcites →https://doi.org/10.1016/s0573-8555(04)68802-xopenalex-snapshot
‘Sizing’ the Problem of the Hard-to-Tax
inferredcites →https://doi.org/10.1017/cbo9780511490897.008openalex-snapshot
Associational taxation: a pathway into the informal sector?
inferredcites →https://doi.org/10.1023/a:1023643622283openalex-snapshot
Tax Morale, Rule-Governed Behaviour and Trust
inferredcites →https://doi.org/10.1080/03796205.2021.1956167openalex-snapshot
The corporate income tax gap in South Africa: a top-down approach
inferredcites →https://doi.org/10.1080/10168737.2010.525974openalex-snapshot
New Estimates for the Shadow Economies all over the World
inferredcites →https://doi.org/10.1086/ntj41790780openalex-snapshot
FISCAL PSYCHOLOGY: A NEW BRANCH OF PUBLIC FINANCE
inferredcites →https://doi.org/10.1108/jfc-01-2020-0007openalex-snapshot
Religion and tax compliance among SMEs in Ghana
inferredcites →https://doi.org/10.1108/s1058-7497(2012)0000020011openalex-snapshot
The Tax Gap: A Methodological Review
inferredcites →https://doi.org/10.1177/109114218901700101openalex-snapshot
The Return To Tax Simplification: an Econometric Analysis
inferredcites →https://doi.org/10.1177/109114219101900104openalex-snapshot
Rewards Versus Penalties: on a New Policy against Tax Evasion
inferredcites →https://doi.org/10.12737/issn.2500-0527openalex-snapshot
Journal of economic studies
inferredcites →https://doi.org/10.1332/251569121x16613592544147openalex-snapshot
Measuring untapped revenue potential in developing countries: cross-country frontier and panel data analysis
inferredcites →https://doi.org/10.1596/1813-9450-6868openalex-snapshot
Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis
inferredcites →https://doi.org/10.1596/34806openalex-snapshot
Ghana Tax Gap Analysis
inferredcites →https://doi.org/10.17169/fudocs_document_000000010321openalex-snapshot
The hidden burden of the income tax
inferredcites →https://doi.org/10.1787/ed374457-enopenalex-snapshot
Revenue Statistics in Asia and the Pacific 2021
inferredcites →https://doi.org/10.2139/ssrn.2535664openalex-snapshot
Tax Compliance Costs: A Review of Cost Burdens and Cost Structures
inferredcites →https://doi.org/10.2139/ssrn.3744157openalex-snapshot
Study and Reports on the VAT Gap in the EU-28 Member States: 2020 Final Report
inferredcites →https://doi.org/10.2139/ssrn.518526openalex-snapshot
Shadow Economies Around the World: What Do We Know?
inferredcites →https://doi.org/10.2307/2282703openalex-snapshot
Statistics, an Introductory Analysis.
inferredcites →https://doi.org/10.2991/aebmr.k.200606.010openalex-snapshot
Does Coercive Power Influence The Relationship of Tax Morale on Tax Evasion
inferredcites →https://doi.org/10.30871/jaat.v4i1.935openalex-snapshot
Determinants of Tax Compliance in Ghana:
inferredcites →https://doi.org/10.32602/jafas.2021.031openalex-snapshot
Tax Compliance Cost of SMEs in Ghana
inferredcites →https://doi.org/10.37745/ejaafr.2013openalex-snapshot
European Journal of Accounting, Auditing and Finance Research
inferredcites →https://doi.org/10.4102/sajems.v22i1.2817openalex-snapshot
Tax revenue mobilisation: Estimates of South Africa’s personal income tax gap
inferredcites →https://doi.org/10.4337/9781782549567.00011openalex-snapshot
The politics and economics of regulatory impact assessment
inferredcites →https://doi.org/10.52962/ipjaf.2020.4.4.121openalex-snapshot
Taxpayers Knowledge and Compliance: Evidence from Direct Assessment Tax in Lagos State
inferredcites →https://doi.org/10.5539/ijbm.v7n12p87openalex-snapshot
Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria
inferredcites →https://doi.org/10.5772/intechopen.74381openalex-snapshot
Taxation and Economic Growth in a Resource-Rich Country: The Case of Nigeria
inferredcites →https://doi.org/10.7176/ejbmopenalex-snapshot
European Journal of Business and Management

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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The Moderating Role of Entrepreneurial Orientation in the Relationship between Digital Transformation, Corporate Tax Reputation, and Tax Compliance Among Smes
inferred← citeshttps://doi.org/10.1002/jid.3894openalex-snapshot
Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana
inferred← citeshttps://doi.org/10.1007/s43545-024-00867-zopenalex-snapshot
Local politics and the revenue collection effort in a developing country context: experiences from Ghana
inferred← citeshttps://doi.org/10.1016/j.jeconc.2025.100181openalex-snapshot
Drivers of value added tax compliance among small and medium scale enterprises in Ghana: a multi-dimensional approach
inferred← citeshttps://doi.org/10.1080/23311975.2026.2686526openalex-snapshot
E-commerce and tax compliance in Tanzania: an empirical analysis of Dar-es-Salaam city
inferred← citeshttps://doi.org/10.11648/j.ijber.20251401.11openalex-snapshot
Examining How Digitalization Affects Tax Compliance in Ghana Using Structural Equation Modelling (SEM)
inferred← citeshttps://doi.org/10.1177/21582440231177210openalex-snapshot
Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises
inferred← citeshttps://doi.org/10.1177/21582440241234757openalex-snapshot
Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy
inferred← citeshttps://doi.org/10.15826/jtr.2025.11.1.198openalex-snapshot
The Dynamics of Tax Compliance: How Attitudes, Social Influence, and Peer Effects Shape SME’s Compliance Behavior in Tanzania
inferred← citeshttps://doi.org/10.20525/ijrbs.v14i7.4410openalex-snapshot
Tax sanctions, tax reform factors, and SME compliance in Ghana
inferred← citeshttps://doi.org/10.4018/978-1-6684-7519-5.ch010openalex-snapshot
Islamic Marketing for Small Firms Value
inferred← citeshttps://doi.org/10.51583/ijltemas.2025.1409000018openalex-snapshot
The Moderating Effect of Tax Service Quality on The Relationship Between Tax Education and Rural SMEs Tax Compliance Behaviour In Ghana
inferred← citeshttps://doi.org/10.52589/ajafr-9v6xepfkopenalex-snapshot
Influence of Tax Digitalization on Tax Compliance in Ghana: The Moderating Influence of Tax Knowledge
inferred← citeshttps://doi.org/10.53935/jomw.v2024i4.325openalex-snapshot
Tax Justice and Tax Compliance: Empirical Evidence from South West Nigeria
inferred← citeshttps://doi.org/10.61194/ijtc.v6i4.1946openalex-snapshot
Tax Audits, Penalties, Enforcements, and Tax Compliance Among Small Retail Firms
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