Abstract
PurposeThe purpose of this study is to assess the suitability of religion and religiosity in small and medium-scale enterprises’ (SMEs) tax compliance in Ghanaian markets. The current research attempts to obtain insights into the advantages of Ghanaian religious notoriety in tax compliance based on the perceptions of entrepreneurs.Design/methodology/approachA questionnaire survey is the main tool used in this research. A total of 472 questionnaires were distributed to SMEs without Ghana revenue authority. Because of self-administered instrument, all the questionnaires were returned for analysis.FindingsThe results suggest that Ghanaian religious notoriety does not explain SMEs’ tax compliance and that tax evasion is seen as ethical. Institutional, firm and entrepreneurs’ characteristics are important determinants of SMEs’ tax compliance.Practical implicationsThe results of this research paper will help regulators and Ghana Revenue Authority in developing tax compliance education without compromising on religion.Originality/valueThis paper provides empirical evidence of the suitability of religion and religiosity in emerging markets in general and Ghana in particular and enhances the level of understanding of SMEs’ tax compliance.
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