PRESBYTERIAN UNIVERSITY COLLEGE

A DISSERTATION PRESENTED TO THE FACULTY OF BUSINESS ADMINISTRATION, IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF THE BACHELOR OF
This questionnaire is designed to collect information for an academic study on the causes and effects of income tax evasion on the economy of Ghana.

NOTE: Any personal information given to the researcher in the course of answering this questionnaire will be kept confidential by the researcher from third parties. Also all information given to the researcher would be used just for academic purpose. Please tick ( ) as appropriate

PERSONAL DETAILS

1.

Marital Status:

Married

Single [

] Divorce [

2.

Sex of the respondent?

Male

Female [

3. Age of the respondent? a) 20 29 [ b) 30 - 39 [ c) 40 49 [ d) 50 59 [ e) 60 69 [ ] ] ] ] ]

4. Marital status Married [

] Single [

] Divorce [

5. How long have you been in the business? (a) 4years [ (b) 3years [ (c) 2years [ ] (d) others specify. 5. Do you pay tax? (a) Yes [ ] (b) No [ ] (c) At times [ ] ] ]

6. What forms of taxes do you pay? (a) Income tax [ ] (b) Company tax [ ] (c) property tax [ ] (d) others

specify. 8. How often do you pay the taxes? (a) Annually [ ] (b) Quarterly [ ] (c) Simi-annually (d) Monthly [ ] (e) others

specify.. 9. Do taxes affect your business enterprises in a way? (a) Yes [ Sale [ ] (b) No [ ] (c) Not often [ ] ] (c) Low savings [ ]

] (b) Reduction in profit margin [

10. Have you ever evaded tax before?

(a) Yes [ ] (b) No [ ] (c) Not always [ ] 11. If yes, what forms of taxes have you evaded? (a) Income tax [ ] (b) Company tax [ ] (c) property tax [ ] (d) others

specify 12. Why did you evade the above tax (es)? (a) It is expensive to pay [ ] (b) It is easy to evade [ ] (c) It reduces profit [ ]

(d) others specify. 13. How often do you evade taxes? (a)Frequent [ ] (b) frequently [ ] (c) More frequently [ ] ]

14. Do you know the amount you pay as tax? (a) Yes [

] (b) No [

15. If no, why.............................................................................................. 16. Are you satisfied with the amount you pay as tax? (a) Yes [ ] (b) No [ ] (c) Some-how [ ]

17. If no, why? . 18. Do tax payers find it difficult to pay tax? (a) Yes [ ] (c) Some- how [ ] ] (b) Tax evasion [ ] ] (b) No [

19. If yes, how? (a) Tax avoidance [

(c) Others specify 20. Do you face any problem in the course of paying the tax? (a)Yes [ 21. If yes state the main problems you face in the course of payment ] (b) No

. Business Location Address: .. .........................

QUESTIONS FOR THE STUDY The questions that would be asked here are those that require answers that would aid the researcher to identify the various causes of income tax evasion in Ghana.

NOTE: For the following questions, please tick the appropriate box below for your answer.

The Level of Tax Awareness Creation or Tax Education

Have you in one way or the other been educated by any revenue or tax official or read or seen any material educating the public on the reasons or importance of paying taxes? 1. Yes 2. No If yes, explain

 . If No , explain

APPENDIX QUESTIONNAIRES AND INTERVIEW GUIDES.

Dear Sir/ Madam, As part of a fulfillment leading to the award of Bsc. Business Administration Accounting and finance option degree, the researcher is conducting a research on the topic causes and effects of income tax evasion on the Ghanaian Economy. This research is purely meant for academic purpose and; the investigator shall treat any information as confidential. I therefore count on your support and co-operation to answer the following questions for me. Please tick [ ] where appropriate

TAX ADMINISTRATORS QUESTIONNAIRES 1. What are the methods of collecting tax from Small and Medium Scale Enterprises?

(a) . b) c) 2. Are there other appropriate means to collect the tax? (a) Yes [ ] (b) No [ ]

3. What is the general attitude of tax payers towards tax payment? a). Accept with question [ ] (b).Argue with the payment [ ]

c). Try to negotiate the payment [

] (d). Indifferent to the payment [ ]

4. Do small and medium scale operators exploit loopholes in the tax law? a) . . b) ... c) ..

5. What measures have you taken to ensure that tax payers pay the exact amount? a) . . b) ... c) ..

6. Are there clear cases of tax evasion? (a) Yes [ ] (b) No [ ]

7. What are some of the causes of tax evasion? a). Insufficient paying centers [ c). SME`s owners apathy [ ] (b). Delaying at paying centers [ ] ]

] (e). Inadequate education [

8. What are the various categories of SME`s and the respective amount paid as tax? a) . . b) ... c) .. 9. Do you conduct any seminars for small and medium scale operators to educate them on taxes? (a) Yes [ ] (b) No [ ]

10. What else can be done to change attitude towards payment of tax? a) . b) ... c) ..

Taxpayers and Tax Officials Relationship

What has been the relationship between official of the Internal Revenue Service and the local people? a) Very Good b) Good c) Poor d) Very Poor

Perception of Taxpayers about the Payment of Income Tax

What is your view or perception about the payment of income tax to the state? Taxpayers responsibility to the state: A burden to the taxpayer: Ignorant (No ideal) ....

What do you think are some of the reasons why taxpayers evade income tax?

Wrongful usage of tax revenue by government: Ignorance of taxpayers about the uses of tax revenue: Lack of public education on tax matters: Complex tax procedures: Taxpayers desire to maximize profit:

COMMENTS:

Signature: .

Date: .

PRESBYTERIAN UNIVERSITY COLLEGE,

CAUSES AND EFFECTS OF INCOME TAX EVASION ON THE ECONOMY OF GHANA

BY (BBA/05/06/067) BUSINESS ADMINISTRATION (ACCOUNTING AND FINANCE OPTION) DEGREE

November, 2011