Research Article
Examining How Digitalization Affects Tax Compliance in Ghana Using Structural Equation Modelling (SEM)
Issue:
Volume 14, Issue 1, February 2025
Pages:
1-25
Received:
23 November 2024
Accepted:
18 December 2024
Published:
5 February 2025
DOI:
10.11648/j.ijber.20251401.11
Downloads:
Views:
Abstract: This research study delved into the multifaceted realm of tax compliance within the digital economy context, with a specific focus on the impact of digitalization, the role of taxpayer education programs, and the importance of taxpayer awareness programs. A diverse sample of 278 participants, encompassing individuals engaged in various digital businesses and taxpayers in Ghana, provided valuable insights through structured questionnaires. This study examined the complex area of tax compliance in the context of the digital economy, paying particular attention to the effects of digitalization, the function of taxpayer education initiatives, and the significance of taxpayer awareness campaigns. Through the use of structured questionnaires, a varied sample of 278 participants; including taxpayers in Ghana and those involved in a range of digital businesses, providing insightful answers. The study produced important results by using a robust Structural Equation Modelling (SEM) technique. It was discovered that digitization has a favourable impact on tax compliance, highlighting its capacity to act as a stimulant for improved compliance practices. Additionally, initiatives to raise taxpayer knowledge and education have become essential in encouraging tax compliance in the digital economy. The significance of thorough tax education programs and awareness efforts is shown by these findings. As a result, this study encourages stakeholders to take the initiative and makes suggestions for managers, legislators, academics, and business leaders to use digitalization's revolutionary potential to promote tax compliance. Future scholars are encouraged by this work to go deeper into this dynamic field in order to better understand how the digital economy affects taxation and compliance.
Abstract: This research study delved into the multifaceted realm of tax compliance within the digital economy context, with a specific focus on the impact of digitalization, the role of taxpayer education programs, and the importance of taxpayer awareness programs. A diverse sample of 278 participants, encompassing individuals engaged in various digital busi...
Show More
Case Report
Participatory Planning and Project Performance in Rural Areas: A Case of Nsimbo District Council
Issue:
Volume 14, Issue 1, February 2025
Pages:
26-37
Received:
2 January 2023
Accepted:
21 March 2023
Published:
17 February 2025
DOI:
10.11648/j.ijber.20251401.12
Downloads:
Views:
Abstract: Most rural areas in Tanzania suffer from inadequate service delivery that is due to inadequate social economic development projects that can help them attain such services. The government and other stakeholders have been allocating funds in rural areas to help solve certain pinching problems associated with lack of social economic infrastructures that include but not limited to schools, health facilities, water services and road services. Despite the fact that funds have been allocated to help solve the community’s problems, the communities have remained as they were since there has been lack of total community participation. To achieve the anticipated goals, it is necessary for the rural community to adopt participatory planning approach in implementing various development projects taking place in the community. The objective of this study was to assess how participatory planning affects performance of development projects in rural areas with particular focus of Nsimbo District Council. A sample of 92 respondents was used to achieve the purpose of the study. The study found that more than 70% of the respondents interviewed had knowledge on participatory planning, they knew their local leaders and the roles they played in development projects, and they understood the factors affecting effective participatory planning in attainment of project performance in their community. Respondents interviewed had at least received education of participatory planning, they understood their contribution towards achievement of development projects, they understood the sources of funds for carrying on the projects, and they had clear plans for projects sustainability. The key lesson learned from this study is that, better understanding of participatory planning resulted into robust achievement of social economic development projects in rural areas and thus will address the problems experienced by the local community. This calls for the government and policy makers to design appropriate participatory approach design than the existing Opportunity and Obstacles to Development that is currently being used.
Abstract: Most rural areas in Tanzania suffer from inadequate service delivery that is due to inadequate social economic development projects that can help them attain such services. The government and other stakeholders have been allocating funds in rural areas to help solve certain pinching problems associated with lack of social economic infrastructures t...
Show More
,
Patrick Akeba Atiawin
