Full Length Research Paper
The study examined the awareness and level of compliance of gift tax among taxpayers in Kumasi Metropolis in Ghana. Two hundred and fifty-two respondents were sampled for the study using the purposive sampling method. Questionnaire and interview guides were used to solicit data and information from the respondents. Data collected were analyzed using descriptive and inferential statistics with the help of excel package. The results of the study revealed that the level of compliance with the gift tax is very low. The key reason identified by the study for the low level of compliance with gift tax among Ghanaian taxpayers is unawareness of gift tax obligations. Hence, the low level of education offered by the Ghana Revenue Authority on the gift tax and non-enforcement of the law has contributed to the low level of compliance. The study therefore recommends that the Ghana Revenue Authority step up education on the gift tax law to improve revenue from gift tax.
Key words: Gift tax, tax compliance, Kumasi Metropolis, tax payers, Ghana.
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