A RESEARCH PROPOSAL

TOPIC

MICRO, SMALL AND MEDIUM SCALE ENTERPRISES COMPLIANCE TO TAX ADMINISTRATION IN

KADJEBI DISTRICT, OTI REGION OF GHANA

BY

MR. ADDO STANLEY MAWULI

Introduction

Many developing countries faces major problems in terms of revenue generation from domestic sources
at the same time creating public organizations that will enable them to respond effectively to
government’s budgetary constraints(Abdallah,2008) at the same time not compromising the global
competitive environment as well as citizens demands (Olukoshi,1999). The willingness to increase tax
internal revenue mobilization has made tax administration and policy formulation a topmost priority for
governments in many developing countries (Brautigam and Knack, 2014). Ohemeng and Francis (2013)
stated that effective mobilization of revenue through taxation is often a complex and tedious process that
involves reforming tax systems from time to time as well as setting up effective administrative structures
to administer the system.

The problem of taxation is worse in developing countries where the tax burden falls on fewer people:
primarily, those in the manufacturing and public sectors (James, 1990). This circumstance affects revenue
mobilization and constraints national developmental efforts (Conteh and Ohemeng, 2009). The
seriousness of these has compelled many developing countries which Ghana is no exception to reform
their tax administration systems in order to improve revenue generation (Ayee, 2010; Di John, 2010).
Owusu and Ohemeng (2013) also stated that, policy makers in these countries believe that tax reforms
will enable sustainable funding for programs and public investment.

A strong and efficient tax system provide the basis for enhanced economic growth and development
(Paepe Dickinson 2014) According to Ravinder and Girmai (2011), the governance of fiscal policy which
controls the amount and structure of taxes, expenditure and the debt management is a powerful instrument
for stabilizing the economy. This is because tax revenue is the source of funds used for development
projects such as provision of infrastructure like good roads, stable power supply, stable water supply,
provision of schools, housing and health facilities. All of which combine to create an enabling
environment for businesses and in turn the economy at large (Smatrakalev, 2006). According to
Ojochogwu et al (2012), Micro, Small and Medium Enterprises being profit generating establishments
benefiting from these infrastructures, are also expected to pay their dues. The important question is; how
much tax should they be levied?
Micro, Small and Medium Enterprises (MSMEs) are volatile establishment that need special treatment.
Putting their nature into consideration, every little resource at their disposal can make a world of
difference (Rice, 1992). For this reason a number of MSMEs choose to remain in the informal sector
because they feel the cost of tax compliance is too high (Ojochwu et al., 2012). According to Hanlon et
al., (2007), a considerable number of MSMEs who pay their taxes only do so because they are coerced by
the authorities. Though the evidence is not clear, researchers suggest that small business owner-managers
are more likely to cheat than other groups of taxpayers (Joulfaian and Rider, 1998; Kirchler et al., 2006;
Schuetze, 2002).

The Organizations for Economic Co-operation and Development (2004), considers small business owners
a high-risk group in terms of tax compliance. Since the individual businesses pay very small amount of
tax compared to what the large establishment would pay, tax authorities tend to give the large
corporations more attention (Bird and Zolt, 2013). This means a good number of MSMEs get away
without paying taxes. Hence, revenue that would have been invested in development projects that will end
up being a benefit even to the MSMEs is lost (Ojochogwui and Ojeka, 2012).

Understanding the role of tax system in decision of MSMEs owners and managers is therefore critical in
providing policy solution to support their success (OECD, 2015). Researched by Organization for
Economic Co-operation and Development (2015), indicate that, instead of being neutral in their impact on
MSMEs and their decision, tax policy often provide incentives for MSMEs to incorporate and to
distribute income in the form of capital which is often lower-taxed.

Most large companies have their roots in small and medium enterprises, suggesting that the future large
corporations are the MSMEs of today that must be nurtured to ensure their growth (Terkpe, 2014). Thus,
MSMEs are generally perceived to be seedbed for indigenous entrepreneurship and generate all the many
small investments, which would otherwise not have taken place (Aryeetey and Ahene, 2004).

Most often than not, it is good to account to the tax payers what their money is been used for. The only
way to ensure that taxpayers receive real value of their money is when the government establishes a long
term goal through investments and tax policies(Gale and Steuerle, 2005) which will encourage the
foundation for a stronger and more productive economy (Dyson,2014). An important element in any
successful administrative reform is simplicity and enforceable laws to administer (Posner,1998). It is
equally important to simplify producers for taxpayers, for example, by eliminating demands for
unnecessary information in tax returns and payment of invoices (Bird and Zolt, 2008). The job is
particularly difficult in developing countries especially Ghana, with a large informal sector, low levels of
literacy, poor public business morality, poor communication and entrenched interest against radical tax
reform (Abdallah, 2008; Akolgo, 2011).

Despite such handicaps, the experience of several countries including Ghana in recent years shows that,
substantial improvement can be achieved with determined effort and an appropriately designed strategy of
tax administration (OECD, 2011). What a tax administration can do, however, and how it can best be
reformed depends largely upon the environment in which it operates (Kangave, 2005). This research is
therefore aimed at evaluating MSMEs compliance to tax administration in the country in general and
Kadjebi District in particular.
Problem Statement

Economics analysis of the connection between tax and risk taking has mainly been concerned with the
effect of tax on portfolio decision of traders and consumers( Mossin,1998;Stiglitz,1999 and
Boadway,2012).however, there are some problems which are not naturally classified under this heading
and although of considerable practical interest, have been left out the discussions (Dharmapala, 2008).
One of such problem is tax compliance especially among the MSMEs at the local level of the economy
(Tusubira,2013).

Considering the average tax ratio between developed and developing countries, the average tax ratio of
developed countries as a proportion of GDP is estimated to be 32%, whereas the corresponding range for
developing countries in medium income category was 22% (Ratha, 2005). The average taxation in the
poorest countries lies between 13% and 16%(Djankov et al., 2000). Bergman, (2003), noted that, the
amount of revenue to be generated by government from such taxes for it expenditure depends on
willingness of taxpayers to comply with tax administration on the basis of tax laws and policies of a
country. There is a gap existing between tax payment required by law and those actually collected to the
state in developing countries (Mazur et al., 2007; Boateng, 2012).

The reason can be attributed to a large informal sector that is not completely captured onto the tax net
(Prichard, 2010). Dixon et al., (2007), noted that, though government have made attempts to encourage
small business to be formalized and thus enter the tax nets, many of these firms continue to remain
informal. The tax policy for micro and small scale businesses is possibly not appropriate enough to
motivate businesses to become formal through registration and be captured under the tax net(Luna and
Murray, 2010).

Micro,Small and medium Enterprises are the major employer in Ghana’s economy (Sydney, 2012). It
contributes about 70% to Ghana’s GDP and account for 90% 0f the businesses in the economy (Hayford,
2012;Abor and Quartey, 2010). Out of this, 80% of the businesses are informal and for that matter not
captured in the tax net (Amponsah, 2000; Clara and Edward, 2011). The informal nature of these
businesses makes it difficult to mobilize taxes from them; therefore; tax compliance among MSMEs is
low in the country and this has contributed to heavy reliance on external support for development (De la
Torre et al., 2011).

Governments have over the years come up with various tax reforms and policies aimed primarily at
improving revenue mobilization in Ghana (Nakyea, 2008; Bahl and Bird, 2008). Most of these policy
instrument include the provision of enhanced operational, administrative, and financial autonomy for
revenue collection institutions, the reorganization of tax institutions along functional lines (Nakyea.
2008), the introduction of more stringent performance monitoring and supervision procedures,
simplification of import tariff rates and the complete overhaul of the tax administration (Terkper, 1994).
Despite these efforts, tax compliance among the MSMEs still remains a matter of concern to government
of Ghana (Nkrumah, 2013). This may be due to multiple of factors best known to the MSMEs.

Considering the importance of taxation in every economy, tax revenues are used by government in
creating conducive and favourable environment to enhance the growth of businesses (Abor and Quartey,
2010). Terkpe (2014) noted that in an attempt to create good environment, the government construct good
transport system, build markets and marketing platforms that brings sellers and buyers into contact and
attracts both domestic and foreign investors for effective trading. Also, the government develops financial
advice and loans to the micro, small and medium enterprises to improve their businesses through the use
of tax revenue (Nakyea, 2008). Moreover, taxation is used to redistribute income in economy, thus tax
revenue realized from higher income earners is used to provide public infrastructure and utilities of the
lowest income earners. Revenue earned from taxes is also used to develop effective regulatory systems,
strengthen financial and economic structures and address market imperfections and other distortions in
the economic sector (Teera and Hudson, 2004).

Despite the numerous importance of taxation outlined above, the micro, small and medium enterprises do
not see the need to comply with tax administrations in the study of the district (Tusubira, 2013). This is
affecting the performance of IGF in relation to total revenue mobilized. According to the Composite
Budget For 2022-2025; Programme Based Budget Estimates For 2022 ,Kadjebi District Assembly
Report, The total revenue generated as at July, 2021 stood at 40.5% of the total IGF budget for the period
under review.

Based on the above, it has become very imperative to undertake this study in order to understand why
upon the numerous benefits accrue to taxation, several MSMEs still do not pay tax by looking at MSMEs
compliances of taxation and tax policy in Ghana using Kadjebi District which is dominated by several
MSMEs (Composite Budget Report, 2021) with low Internally Generated Funds (Auditor General’s
report, 2020).

Research Questions

The study seeks to find answers to the following questions

 What factors affect the MSMEs compliance to income tax administration?

 How effective is the structure of the tax administration in Kadjebi District?
 What are the challenges faced by the tax institutions in collecting income tax from the MSMEs?
 What possible strategies can be adopted to improve MSMEs compliance to income tax
administration in Kadjebi District?

Research Objectives

General objective
The main objective of the study is to understand MSMEs compliance to income tax
administration in the Kadjebi District.

Specific Objectives
The specific objectives of the study are:
 Explore the factors that influence income tax compliance among MSMEs in Kadjebi District
 Assess the effectiveness of the structure of income tax administration in Kadjebi District
 Identify the challenges faced by the institutions in collecting income tax from the MSMEs
  Recommend the possible strategies or ways to improve MSMEs compliance to income tax
administration in the Kadjebi District.

Relevance of the study

Taxes from MSMEs are important source of revenue to government in both developing and
developed countries (Teera and Hudson, 2004). Developing an environment for small and
medium enterprises growth whilst ensuring tax compliance in an economy, is a challenge which
all countries face (Vehorn,2011). But apart from death, tax is the next phenomenon described as
inevitable in every country considering the country’s growth and development (Devereu,2002).
Hence the main purpose of this research is to explain to the understanding of stakeholders why
most MSMEs in Ghana and for that matter Kadjebi District choose to remain informal and
whether they comply with tax administration.
The study will reveal the main factors that influence tax compliance among MSMEs in Kadjebi
District. This will inform both tax officials and relevant stakeholders to take pragmatic measures
to tackle such factors. Moreover, the study will also add to the existing body of knowledge and
literature on the relationship between tax policy and tax compliance among MSMEs. This will
help policy makers to design appropriate tax policies favourable for MSMEs to enhance their
compliance rate in the district.
The research findings will also be important to any willing user group such as tax administrators,
tax practitioners, revenue officers, accountants, officers of the local government revenue offices
and persons who may wish to conduct research on taxation and MSMEs compliance in rural
areas. This is because the study revealed the perception of MSMEs to taxation and helps inform
their decision of such stakeholders.
Finally ,the central government ,donors, loaners, NGOs and other development partners will use
the output of the study as it will give them an insight about how the district is mobilizing its local
revenue and what efforts are been exerted. The above partner organizations may use the study to
shape and strengthen relationships with the district.

Scope of the study

The study will be undertaken in the Kadjebi District in the Oti region of Ghana. The Kadjebi District
Assembly is bordered to the north by the Nkwanta South Municipal, to the south by the Jasikan District,
to the south-west by the Biakoye District and to the north-west by the Krachi East Municipal. It also has a
long border that stretches eastwards to the Republic of Togo. The strategic position of the district makes it
vibrant and favorable for all forms of business activities. The district was carefully chosen due to its
inability to mobilize IGF annually (Composite Budget Report, 2021). Since tax revenues and other levies
such as fees and fines, market tolls, property rates, licenses, land royalties among others forms a major
source of the IGFs in MMDAs, it has become imperative to investigate why the district is unable to
mobilize its own internal revenue by looking at MSME compliance to taxation in the district. In order to
understand this better, the study will investigate the factors which influence MSMEs compliance to
taxation as well as the effectiveness of the structure of tax administration for appropriate measures to be
taken.
Methodology of the study

Research methodology is a systematic way to solve a problem. Thus, research methodology looks at the
research methods and also consider the logic behind the methods used in the context of the research and
explain why a particular method or techniques is been used at the expense of others (Ahmed and Sil,
2012).

Research design

The research design that will be use for the study is a mixer method design (concurrent), that is,
qualitative-quantitative research design. Mixed methods research can be defined as the class of research
where the researcher combines quantitative and qualitative research design techniques, method
approaches, concepts or language into a single study (John and Onwuengbuzie, 2004).

Sources of data

With respect to sources of data, the research relied on both primary and secondary sources of data.
Generally, secondary sources included books and reports from libraries and the internet where electronic
books, journals, reports and web pages were consulted. In this study, secondary data will include theories
underpinning the study, structure of the tax administration, annual report on taxes collected by GRA and
Kadjebi District Assembly, tax rules and regulations, annual IGF’s of the district, registered number of
MSMEs and their type of businesses, the current tax policy by MSMEs among others.

Tools and techniques of data collection

This refers to the various instruments employed to collect data from the field. Tools such as checklist,
questionnaire, interview guide and observation guide will be employ in this study. These tools will help
the data collection process for appropriate data to be collected for analysis.

Sampling

Sampling is related to the selection of a subset of individuals from within a population to estimate the
characteristics to the whole population. The two main advantages of sampling are that, it facilitate data
collection and ensures lower cost (Robert, 2004).

Sample size determination

A survey can only be truly valuable when it is reliable and representative enough for the study. In order to
attain precision in the presence of cost and time constraints, a sample size of 2000 will be selected. Based
on the population of the MSMEs in each community, Slovin’s formula for determining the sample size
will be use.
Sampling techniques

This is the process selecting units or elements for social science research. The research study is both field
and an institutional survey. Hence, it will employ probability and non-probability sampling techniques.
Under the non-probability sampling, a purposive sampling will be use to select the institutions and tax
officials since the researcher have in mind the institutions to approach for the relevant data.

Probability sampling techniques such as stratified sampling and simple random sampling will use to
ensure randomization. Stratified sampling is a probability sampling in which the population is divided
into a number of strata of businesses. Individuals from each stratum would be obtained through simple
random sampling. Simple random sampling will then be employ using the computerized randomization
procedure to get the size of the study.

Data rationalization and analysis

Data analysis is important because it gives an opportunity to researcher to make meaning out of data by
interpreting the data collected from the field. Both quantitative and qualitative method will be use to
analyze the data. The quantitative aspect of this research involve the administration of questionnaires to
get relevant information regarding the MSMEs compliance to tax administration in Kadjebi District. The
questionnaire will help to arrive at an objective conclusion. Also ,statistical calculations such as
descriptive statistics using Excel and SPPSS will be adopted to explain the relationship between
challenges to tax compliance ,as well as factors which affect MSMEs compliance. Qualitative data will be
collected from institutions such as Kadjebi District Assembly , Ghana Revenue Authority (GRA) and
National Board for Small Scale Industries, tax collectors and executives of MSME associations through
questionnaires, structured interviews and observation and will be analyze using descriptive means. Data
will be coded into statistical package for the social sciences (SPSS version 22) to facilitate analysis.

Data presentation and reporting

Findings and analysis of results will be presented under the main topics or themes to address the research
questions and objectives. Quantitatively, SPSS and Microsoft excel will be use to generate averages,
tables, charts and graphs to present the data collected from the field. Content presentation will also be
employ to present key themes from specific responses to get strategies to adopt to enhance MSME
compliance to tax administration at local and national level.

Organization of the study

The study will be organize around five chapters. Chapter one constituted a general introduction:
background of the study, problem statement, research questions and objectives, rational of the study,
research methodology, scope and organization of the study. Chapter two covered relevant literature
review of the study and chapter three is made of the profile of the area as well as the methodology of the
study. Chapter four covers data analysis and presentation of relevant findings and chapter five is made of
brief summary of the study findings, conclusion and recommendation.
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