Education and Tax Compliance Among Small and Medium Enterprises (SMEs Tax) in Cape Coast Metropolitan Assembly

Abstract

This study investigated the relationship between tax education and tax compliance among small and medium-sized enterprises (SMEs) in the Cape Coast Metropolitan Assembly. To achieve this goal, the study set three specific objectives: to analyze the impact of tax education on tax compliance; to examine the effect of tax education on business taxes and tax compliance; and to investigate the relationship between tax education and tax compliance among SMEs. The study employed the theory of planned behavior as its theoretical framework and adopted a causal design to investigate how the variables relate to one another. A total of 342 respondents took part in the survey, which employed a quantitative research methodology. A questionnaire was used to gather data, and structural equation modelling was used to analyze the results. The study found a positive and significant relationship between tax education and tax compliance. Based on these findings, the study recommends that governments and educational institutions invest in comprehensive tax education programs for individuals, businesses, and professionals.