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Browsing Accounting by Subject "Agreement behaviour."

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    Tax equity perceptions, compliance intention and compliance behaviour among small and medium enterprises in Ghana=Izinkolelo Ngokulingana ngentela, Izinhloso zokuvumelekile, Ukuziphatha ngokuvumelekile Kosomabhizinisi abancane nabaphakathi nendawo eGhana.
    (2023) Mbilla, Simon Akumbo Eugene.; Sibanda, Mabutho.; Mqadi, Siphiwe.
    Abstract This study aimed to examine the influence of tax equity perceptions (vertical, horizontal and exchange) on compliance behaviour among small and medium enterprises in Ghana. Also, the mediation and moderation role of compliance intention and tax knowledge on the relationship between tax equity and compliance behaviour was respectively examined in this study. In addition, the study looked at other motivators of tax compliance besides tax equity perceptions. A sequential explanatory mixed-methods approach was employed for this study. Data was collected through questionnaire surveys and complemented with focus group interviews from small and medium enterprises. A multi-stage sampling technique involving probability and non probability sampling was implored for the study. Nine (9) focus groups, using quota sampling, were engaged for the qualitative sample and 391 small and medium enterprises for the quantitative sample. The study found a direct positive and statistically insignificant relationship between all three equity dimensions (vertical, horizontal and exchange) and compliance behaviour. However, the study found no mediation role of compliance intention but found a statistically significant moderation effect of tax knowledge on the relationship between tax equity and compliance behaviour. For the other motivators of tax compliance, the study found a positive and statistically significant relationship between economic, institutional and social motivators and compliance behaviour. However, the relationship between individual motivators and compliance behaviour was positive but statistically insignificant. The study objectives were analysed with smart partial least squares structural equation model version 3, while the focus group interviews/discussions were transcribed for the qualitative phase. This study is aligned with previous studies and offers theoretical insights into the tax equity and compliance framework. This scholarly work would aid policymakers, academic institutions and the understanding of small and medium enterprises and the general public. More specifically, government borrowings would be reduced, and tax revenue would be increased when an equitable and fair tax system is implemented. Tax authorities and future researchers should examine the role that media and opinion leaders play in promoting voluntary tax compliance behaviour. Iqoqa Lolu cwaningo luhlose ukuhlola umthelela wezinkolelo zokuligana ngentela (okuya phezulu, nokuvundlayo kanye nokushintshiseleka) emikhubeni yokwenza okuvumelekile kosomabhizinisi abancane nabaphakathi nendawo eGhana. Kanjalo, neqhaza lokungenelela ngenhloso yokwenza okuvumelekile kanye nolwazi ngentela ebudlelwaneni obuphakathi kokulingana ngentela kanye nokuziphatha ngokulindelekile kuye kwacutshungulwa kulolu cwaningo. Ngaphezu kwalokho, ucwaningo lubuye lwabheka ezinye zezikhuthazi ngaphandle kwezinkolelo zokulingana nentela. Kwase kulandela incazelo yendlela yocwaningo exubile esetshenziswe kulolu cwaningo. Ukuqoqwa lwemininingo kwenziwe ngesaveyi yenhlolombuzo kanye nezingxoxo zamaqoqo zosomabhizinisi abancane nabaphakathi nendawo. Iqhinga lokuthathwa kwamasampula okuzigagaba kusebenzise i-probability ne-non-probability sampling kulolu cwaningo. Amaqoqo ayisishiyagalolunye, esebenzisa amasampula ayikota, asetshenziselwe amasampula ayikhwalithethivu kanye nabamabhizinisi abancane nabaphakathi nendawo abangama-391 kwenziwa amasampula ekhwalithethivu. Ucwaningo luthole ubudlelwano obuqondile nobuhle nokungabaluleki kwezibalo phakathi kwalezi zinto ezintathu (okuya phezulu, okuvundlayo kanye nokushintshiseleka) kanye nokuziphatha okulindelekile. Kepha, ucwaningo kaluzange luthole iqhaza lwenhloso yokungenelela kepha ubumqoka bokungenelela kolwazi lwentela ebudlelwaneni bokulingana ngentela kanye nokuziphatha ngokulindelekile. Kwezinye izikhuthazi zokulindelekile enteleni, ucwaningo luthole ukuthi kunobudlelwano obuhle ngokwamanani phakathi komnotho, izikhungo kanye nezikhuthazi zenhlalo kanye nokuziphatha ngokulindelekile. Kepha, ubudlelwano phakathi kwezikhuthazi zomuntu ngamunye kanye nokuziphatha kokulindelekile kube kuhle kakhulu kepha ngokwamanani akunamthelela. Izinjongo zocwaningo zicutshungulwe kusetshenziswa i-smart partial least squares structural equation model version 3, kwase kuthi izingxoxo zamaqoqo zicutshungulwe kusetshenziswa isigaba sekhwalithethivu. Lolu cwaningo luhlobene nocwaningo olwedlule ebese luba nemibono yezinjulalwazi zokulingana ngentela nohlaka lokwenza okulindelekile. Lo msebenzi ungasiza ababumbi bezinqubomgomo, izikhungo zemfundo, kanye nokuqonda amabhizinisi amancane naphakathi nendawo kanye nomphakathi. Ngokukhethekile, imalimboleko kaHulumeni izonciphiseka kanti inzuzo yentela izokhula kahle kuphinde nohlelo lwentela lulandeleke kahle. Iziphathimandla zentela, kanye nabacwaningi bangomuso kumele bahlole iqhaza lemidiya nemibono yabaholi ekuthuthukiseni umkhuba wokwenza okulindelekile.