Abstract:
This study investigated the relationship between tax education and tax
compliance among small and medium-sized enterprises (SMEs) in the Cape
Coast Metropolitan Assembly. To achieve this goal, the study set three specific
objectives: to analyze the impact of tax education on tax compliance; to examine
the effect of tax education on business taxes and tax compliance; and to
investigate the relationship between tax education and tax compliance among
SMEs. The study employed the theory of planned behavior as its theoretical
framework and adopted a causal design to investigate how the variables relate
to one another. A total of 342 respondents took part in the survey, which
employed a quantitative research methodology. A questionnaire was used to
gather data, and structural equation modelling was used to analyze the results.
The study found a positive and significant relationship between tax education
and tax compliance. Based on these findings, the study recommends that
governments and educational institutions invest in comprehensive tax education
programs for individuals, businesses, and professionals.
