{"title":"Determinants of business tax compliance: A case study of Togo","authors":"Eli Soglo Koku, Amedanou Isaac","doi":"10.5897/jat2023.0559","DOIUrl":null,"url":null,"abstract":"The results of a survey conducted by the Office of Togolese Revenue (OTR) in 2019, which covered 413 formal firms, show that several factors are key determinants of businesses' willingness to pay taxes. These include appreciation of tax fraud, amendment of tax laws, tax knowledge, tax beneficiaries, bribes, severity of penalties, legitimacy of customs duties, appreciation of tax amount, tax burden, legitimacy of Value Added Tax (VAT) and geographical location (Maritime, Plateaux, Centrale, Kara and Savane) of the firms. Using a probit model, the results show that all these factors are key determinants of voluntary tax compliance, except for the tax laws amendment, tax amount appreciation and the tax burden. When isolating the Maritime region, the result remains unchanged except for the fact that the appreciation of tax fraud has no significant impact on voluntary compliance in that region. Finally, the determinants vary once businesses are differentiated by size (Small, Medium and Large) nationally or regionally.","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3000,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Auditing and Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5897/jat2023.0559","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
The results of a survey conducted by the Office of Togolese Revenue (OTR) in 2019, which covered 413 formal firms, show that several factors are key determinants of businesses' willingness to pay taxes. These include appreciation of tax fraud, amendment of tax laws, tax knowledge, tax beneficiaries, bribes, severity of penalties, legitimacy of customs duties, appreciation of tax amount, tax burden, legitimacy of Value Added Tax (VAT) and geographical location (Maritime, Plateaux, Centrale, Kara and Savane) of the firms. Using a probit model, the results show that all these factors are key determinants of voluntary tax compliance, except for the tax laws amendment, tax amount appreciation and the tax burden. When isolating the Maritime region, the result remains unchanged except for the fact that the appreciation of tax fraud has no significant impact on voluntary compliance in that region. Finally, the determinants vary once businesses are differentiated by size (Small, Medium and Large) nationally or regionally.
期刊介绍：
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
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