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.
