支付电子交易税的意愿:来自加纳的经验证据

A. Amoah, Edmund Kwablah, B. Amoah, K. Adjei‐Mantey
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引用次数: 1

摘要

目的在实施电子税的国家,一个引起民众共鸣的问题是,“你想为每笔交易支付多少电子税?”作为回应,人们分享了不同的观点,但没有达成一致。在此背景下,本研究试图评估加纳人民对电子交易税的支付意愿,同时分析相关的决定因素。设计/方法/方法本研究基于2022年2月9日至16日在加纳对2810名受访者进行的调查。用边际效应估计了一个多元logit模型。此外,使用线性概率模型进行了稳健性检查,以验证结果。调查结果关于样本,作者发现有证据表明,大约46%的受访者不愿意为电子钱包的每笔交易支付任何金额。其次,约21%的受访者愿意为每笔交易支付Ghs0.5%的电子税。此外,约10%的受访者愿意为每笔交易支付1%的电子税。那些表示每次交易将支付1%以上(具体而言,1.50%-1.75%)的利率的人不到5%。在统一费率方面,约10%的受访者愿意为所有高于100吉比特的交易每月支付5吉比特。所有其他对其他统一利率感兴趣的人加在一起都不到5%。还提供了个人愿意为电子钱包付费的概率的关键统计显著决定因素。这项研究建议政府和所有利益相关者进行全面对话,就可接受的电子学习率以及实施策略达成合理结论。原创性/价值据研究人员所知,这是第一项评估发展中国家个人在电子交易中支付电子税意愿的实证研究。
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Willingness to pay for electronic transaction levy: empirical evidence from Ghana
PurposeIn countries where the electronic levy (e-levy) has been implemented, one question that resonates with the populace is, “how much would you want to pay for e-levy per transaction?” In response, varied perspectives have been shared with no convergence. Against this background, this study seeks to estimate people's willingness to pay (WTP) for electronic transaction levy in Ghana, while analysing the associated determinants.Design/methodology/approachThis study relies on a survey of 2,810 respondents obtained from February 9 to 16, 2022 in Ghana. A multivariate logit model was estimated with its marginal effects. Further, a robustness check was undertaken using the linear probability model to validate the results.FindingsWith respect to the sample, the authors find evidence that approximately 46% of the respondents are not willing to pay any amount per transaction for the e-levy. Second, about 21% of the respondents are willing to pay Ghs0.5% as e-levy per transaction. Furthermore, about 10% of the respondents are willing to pay 1% per transaction as e-levy. Those who indicated that they would pay rates above 1% (specifically, 1.50%–1.75%) per transaction are less than 5%. For flat rates, approximately 10% of the respondents were willing to pay Ghs5 per month for all transactions above Ghs100. All others who are interested in other flat rates together are less than 5% of the respondents. The key statistically significant determinants of the probability that an individual would be willing to pay for the e-levy are also provided. This study recommends a comprehensive dialogue between the government and all stakeholders to reach a reasonable conclusion on an acceptable e-levy rate and by extension, implementation strategies.Originality/valueTo the best of the researchers' knowledge, this is the first empirical study that estimates individuals' willingness to pay for e-levy on electronic transactions in a developing country.
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来源期刊
CiteScore
3.20
自引率
7.70%
发文量
41
期刊介绍: African Journal of Economic and Management Studies (AJEMS) advances both theoretical and empirical research, informs policies and practices, and improves understanding of how economic and business decisions shape the lives of Africans. AJEMS is a multidisciplinary journal and welcomes papers from all the major disciplines in economics, business and management studies.
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