EVIDENCE FOR THE INFLUENCE OF INDIVIDUAL ETHICAL ORIENTATION ON TAX COMPLIANCE AMONG GHANAIAN TAX PAYERS.

Abstract

Africa has emphasized the need to reduce deficit financing through mobilization of more internal revenues. This has not been achieved. Encouraging voluntary tax compliance can improve internal mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but are more influenced by considerations of tax rate and withholding positions compared to unethical persons. The findings of this study differ from Reckers et al (1994) in a number of ways and contributes to the literature by providing a possible explanation of the cause(s) of non- compliance.