Isoh, A.V.N, Ngangnchi, F.H, Nsanyui, N.F and Fofanah, S.A 
ORCID: 0000-0002-9191-7484
(2020)
'The impact of tax administration on tax compliance levels in Fako Division of the southwest region of Cameroon.'
International Journal of Science and Business, 4 (7).
pp. 76-90.
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Text
16876.pdf - Published Version CC BY 4.0. Download (1MB) | Preview |
Abstract
Tax noncompliance is one of the biggest challenges faced by tax administrators when collecting tax revenues. Despite a series of punitive and coercive measures put in place by most governments including Cameroon, the phenomenon persists with billions of dollars lost every fiscal year. It is on this premise that this study examines the impact of tax education, tax policies and tax audit on the level of tax compliance in Fako Division of the Southwest Region of Cameroon. The research adopted a conclusive case study design supported by the philosophical underpinnings of positivism epistemology and objectivism ontology. Multistage sampling technique was used to source data from a sample of 307 participants using semi-structured questionnaires measured using the five-point Likert scales. Exploratory and confirmatory factor analyses were conducted to reduce the dimension of the data. Structural Equation Modeling (SEM) was used to test hypotheses. Results from the study revealed that there is significant statistical evidence to suggest that the existing tax policies in Fako Division has positive impact on the level of tax compliance with [µ = 0.00 < 0.05; β = 51%; α = 0.05]. Also, the study revealed that tax education has a negative statistical significant effect on tax compliance with [µ = 0.00 < 0.05; β = -18.5%; α = 0.05]. This implies that the more taxpayers are knowledgeable about the tax system, the more they are likely to fraud and default tax payments. It should be noted that the latent construct tax audit was rejected in the data cleaning process. This research, therefore, recommends that the government should improve on the tax policies and make it friendly and acceptable to a majority of taxpayers and that tax administrators should enforce civic education on the importance to respect tax laws by justifying the significance of taxes revenue as a source of funding for community development.
| Item Type: | Article |
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| Note: | The article can be read at the link above. |
| Keywords: | noncompliance, tax policies, tax audits, tax education, tax administration |
| Divisions: | Bath Business School |
| Related URLs: | |
| Date Deposited: | 13 Feb 2025 13:51 |
| Last Modified: | 13 Feb 2025 14:36 |
| ISSN: | 2520-4750 |
| URI / Page ID: | https://researchspace.bathspa.ac.uk/id/eprint/16876 |
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