ABSTRACT
In a developing country like Ghana, the pivotal role that taxation plays in Government’s efforts at raising revenue required for development cannot be over-emphasised.
For an effective and efficient tax system to prevail, the people must exhibit voluntary tax compliance. This can only be achieved when the people know their rights and responsibilities under the tax laws.
This work attempts to study the knowledge and attitudes of Non-Governmental Organisations (NGOs) towards their tax obligations. The study focuses on NGOs in the Sekondi-Takoradi Metropolitan Area of the Western Region of Ghana.
Among the study’s objectives were to: assess the knowledge of NGOs of their tax obligations; examine their understanding of the tax laws; and also to examine the extent of NGOs’ sensitization on their tax obligations.
Two sets of questionnaire were used to solicit the views of sampled NGOs and officials of the Internal Revenue Service. Among findings of the study were that: most NGOs have poor knowledge and understanding of their tax obligations; and that no programme exists for sensitizing NGOs on their rights and obligations Recommendations are made towards the improvement of tax compliance level of NGOs. These include: the need for NGOs to be educated on their rights and responsibilities; effective collaboration between the Internal Revenue Service and institutions like the Department of Social Welfare to boost this education; the need for the Internal Revenue Service to modernize its system of operations and also to make effective use of the sanctions provided under the tax laws for non-compliance.
DUODU, S (2021). Knowledge And Attitudes Of Ngos Towards Their Tax Obligations – A Study Of Selected Ngos In The Sekondi-Takoradi Metropolitan Area, Western Region, Ghana.. Afribary. Retrieved from https://track.afribary.com/works/knowledge-and-attitudes-of-ngos-towards-their-tax-obligations-a-study-of-selected-ngos-in-the-sekondi-takoradi-metropolitan-area-western-region-ghana
DUODU, SAMUEL "Knowledge And Attitudes Of Ngos Towards Their Tax Obligations – A Study Of Selected Ngos In The Sekondi-Takoradi Metropolitan Area, Western Region, Ghana." Afribary. Afribary, 05 Apr. 2021, https://track.afribary.com/works/knowledge-and-attitudes-of-ngos-towards-their-tax-obligations-a-study-of-selected-ngos-in-the-sekondi-takoradi-metropolitan-area-western-region-ghana. Accessed 24 Nov. 2024.
DUODU, SAMUEL . "Knowledge And Attitudes Of Ngos Towards Their Tax Obligations – A Study Of Selected Ngos In The Sekondi-Takoradi Metropolitan Area, Western Region, Ghana.". Afribary, Afribary, 05 Apr. 2021. Web. 24 Nov. 2024. < https://track.afribary.com/works/knowledge-and-attitudes-of-ngos-towards-their-tax-obligations-a-study-of-selected-ngos-in-the-sekondi-takoradi-metropolitan-area-western-region-ghana >.
DUODU, SAMUEL . "Knowledge And Attitudes Of Ngos Towards Their Tax Obligations – A Study Of Selected Ngos In The Sekondi-Takoradi Metropolitan Area, Western Region, Ghana." Afribary (2021). Accessed November 24, 2024. https://track.afribary.com/works/knowledge-and-attitudes-of-ngos-towards-their-tax-obligations-a-study-of-selected-ngos-in-the-sekondi-takoradi-metropolitan-area-western-region-ghana