- Taylor & Francis
Compliance with income tax administration among micro, small and medium enterprises in Ghana
In a developing country like Ghana, Micro, Small, and Medium Scale Enterprises (MSMEs) play an important role in the socio-economic development of the economy. Payment of income tax by MSMEs remains one of the key sources of government revenue for development activities in Ghana.
However, not much is known regarding the compliance of MSMEs with income tax administration in Ghana.
Understanding income tax administration compliance and associated challenges among MSMEs could assist relevant policy actors in designing strategies to improve income tax administration in Ghana.