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Tax compliance at the threshold: Firm behaviour in Ghana
Firm tax compliance in Ghana is shaped by both the level of the tax burden and firms’ perceptions of fairness. Compliance initially actually increases with moderate tax increases, but once tax expenses exceed about 45% of a firm’s income―more specifically, around 30% for larger firms and up to 49% for smaller and micro-sized firmsTax compliance at the threshold: Firm behaviour in Ghanacompliance begins to fall. Greater perceptions of fairness also strongly boost compliance, especially among informal and micro-sized firms, though this positive effect is dampened when tax burdens become too high.
[Key Findings]
- Tax burden thresholds matter ― Compliance rises with moderate tax increases but drops once the burden exceeds critical level of 45% (30% for large firms, 46~49% for small and micro firms)
- Fairness perceptions drive compliance ― A stronger sense of fairness significantly boosts compliance, especially among informal and micro firms
- High burdens weaken fairness effects ― Heavy tax rates reduce the positive impact of fairness on compliance, particularly for small and informal firms
[Key Findings]
- Tax burden thresholds matter ― Compliance rises with moderate tax increases but drops once the burden exceeds critical level of 45% (30% for large firms, 46~49% for small and micro firms)
- Fairness perceptions drive compliance ― A stronger sense of fairness significantly boosts compliance, especially among informal and micro firms
- High burdens weaken fairness effects ― Heavy tax rates reduce the positive impact of fairness on compliance, particularly for small and informal firms
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