Determinants of Post-Tax Audit Compliance in Ghana

Governments derive a significant portion of their income from taxation. Collection tax is however impeded by non-compliant activities as well evasion. This necessitates measures to ensure compliance, such audits. The study looked into the factors that influence taxpayers' post-audit compliance behavior in Ghana, with Ho and Hohoe Small Taxpayer Offices case study. focus was on effectiveness audit procedures, post-tax taxpayers, experience officers during after first audit. To achieve this aim, utilized method research. researcher used purposive sampling technique select respondents for questionnaire survey. primary goal research investigate efficacy methods. identified procedures were most effective offices. ensured through thorough examination all relevant books documents skilled auditors. second purpose behaviour taxpayers. found that, taxpayers started filing returns accurately timely. improvement primarily due level education provided Finally, last objective sought examine there very few cases (11.40%) where agreed auditors compelled them do something reduce tax. However, endeavored provide legal backing explanation every decision made. learning process took has built cordial relationship between two parties. Tax audits, when structured proper collection taxes, can lead minimal avoidance evasion strict applicable laws, an enhanced degree voluntary compliance.