Abstract:
The aim of the study was to explore tax compliance among selected small-scale businesses in the La Nkwantanang-Madina Municipal Assembly (LANMA). The study adopted a qualitative research method. The study also adopted a descriptive survey study design in addressing the objectives of the study. The study population comprised of all small-scale businesses in La-Nkwantanang-Madina Municipal Assembly who have operated for not less than two years and GRA offices within the same Assembly. The study employed both purposive and convenience sampling technique in selecting fifteen (15) small-scale businesses and eight (8) officers from the GRA respectively. The study also used interview guides in collecting data from the participants. Consequently, Nvivo software version 11 was used in analyzing the data which later developed into themes that fall under the specific objectives. Thus, the study results showed that the level of tax compliance in the La Nkwantanang-Madina Municipal Assembly is low and it is due to poor knowledge about tax, voluntary invasion of tax and late registration of business. Consequently, the challenges being faced by SSBs include low-income level, poor education on tax and high tax rate. The study, therefore, recommends that to overcome these challenges, the government must ensure that, information regarding the payment of tax, uses of tax, legal action of not paying tax must be communicated to all taxpayer by using TV advertisement, radio and communication van.
