Full Length Research Paper
References
Abdul-Razak A, Adafula CJ (2013). Evaluating taxpayers' attitudes and its influence on tax compliance decisions in Tamale, Ghana. J. Account. Taxation 5(3):48-57. |
|
|
|
Akhand MZH (2012). Coercion or Persuasion? Making Large Corporations Tax Compliant in Bangladesh. International Development Department School of Government and Society University of Birmingham. |
|
|
|
Alabede JO (2014). An Exploratory Analysis of Individual Taxpayers' Compliance Behaviour in Nigeria: a Study of Demographic Differences and Impact. Int. J. Account. Taxation 2(2):39-64. |
|
|
|
Andreoni J, Erard B, Feinstein J (1998). Tax Compliance. J. Econ. Lit. 36(2):818-860. |
|
|
|
Baba SA, Asante S (2012) Sanctions: Panacea for Income Tax Non-Compliance Among Ghanaian Self-Employed? European Journal of Business and Management, Volume 4, No.7. [Online] Available: IISTE, USA (May 11, 2014). |
|
|
|
Brautigam D (2008). Introduction: Taxation and State-Building in Developing Countries. In: Brautigam D, Fjeldstad OH, Moore M (Eds), Taxation and State-Building in Developing Countries: Capacity and Consent, Cambridge University Press, Cambridge, pp.1-33. |
|
|
|
Bruce-Twum E (2014). Gift Tax Compliance in Ghana, an Empirical Study. Journal of Finance and Accounting, Volume 2(1) 1-7. January, 2014. Science and Education Publishing. [Online] Available: Website: http://www.pubs.sciepub.com/jfa/2/1/1 (July, 16, 2014). |
|
|
|
Dressler J (2002). Encyclopaedia of crime and justice. Michigan: MacMillan. |
|
|
|
Evans C, Lignier P, Tran-Nam B (2013). Tax Compliance Costs for the Small and Medium Enterprise Business Sector: Recent Evidence from Australia. TARC, School of Taxation and Business Law, University of New South Wales, Australia (Discussion Paper). |
|
|
|
Gatsi JG, Acquah SI (2010). Information Asymmetry and Gift Tax in Ghana. Social Science Research Network. |
|
|
|
Jenkins GP, Forlemu EN (1993). Enhancing Voluntary Compliance by reducing compliance costs: A taxpayer Service Approach. |
|
|
|
Martina H, Silvia R, Eric K, Alfred S (2008). Procedural Fairness and Tax Compliance. Economic Analysis. Tax Policy, 38(1). |
|
|
|
McKerchar M, Hodgson H, Walpole M (2006). Scoping study of small business compliance costs: Report to The Board of Taxation, Atax, University of New South Wales. |
|
|
|
McKerchar M, Evans C (2009). Sustaining Growth in Developing Economies through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities. eJournal Tax Res. 7(2):171-201. |
|
|
|
Moss T, Majerowicz S (2012). No Longer Poor: Ghana's New Income Status and Implications of Graduation from IDA. CGD Working Paper 300. Washington, D.C.: Center for Global Development. [Online] Available: |
|
|
|
Myles G, Hashimzade N, Rablen MD, Page F (2013). The Use of Agent-Based Modelling to Investigate Tax Compliance. Tax Administration Research Centre (Discussion Paper: 004-13). |
|
|
|
Nakyea AA (2008). Taxation in Ghana, Principles, Practice & Planning, 2nd Edition, Accra, Black Mask Ltd. |
|
|
|
Onu D, Oats L (2014). Social Norms and Tax Compliance. Tax Administration Research Centre (Discussion Paper: 006-14). |
|
|
|
Sally MJ (1999). Principles of Taxation for Business and Investment Planning. (1999 Edition), New York, Irwin / McGraw-Hill. |
|
|
|
Terkper S (2003). Managing small and medium-size taxpayers in developing economies. Tax notes international, 211-234. |
|
|
|
Tusubira FN, Nkote IN (2013). Income Tax Compliance among SMEs in Uganda: Taxpayers' Proficiencies Perspective. Int. J. Bus. Soc. Sci. Vol. 4, issue 11. Center for Promoting Ideas, USA. [Online] Available: Website: http://www.ijbssnet.com. (May 11, 2014). |
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0