Assessment Of Tax Compliance Among The Self-Employed In The Cape Coast Metropolis

Abstract

Dwelling on the issues of taxation in Ghana, this study focused on selfemployed in the Cape Coast Metropolis to assess their knowledge of taxation and tax laws in Ghana. The study explored the various factors that influence compliance and determined plausible measures that promotes tax compliance among self-employed in the Cape Coast Metropolis. A cross-sectional survey of 334 self-employed was carried out and the data were processed using the Statistical Package for Social Sciences (SPSS) version 25. The study found that self-employed in the Cape Coast Metropolis have adequate knowledge about taxation and tax laws in Ghana. The study concluded that all the three key factors, namely economic, non-economic, and demographic, which influence compliance among self-employed in the Cape Coast Metropolis were found equally important. Therefore, equal attention must be paid to all these factors and be improved from time to time to improve compliance among self-employed. Given the importance of tax education in compliance with tax laws, tax authorities should continually educate self-employed in the Cape Coast Metropolis. Tax authorities must ensure that they keep taxpayers updated on any form of changes in the tax system to ensure compliance at all times.