Determinants of business tax compliance: A case study of Togo

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2023-06-30 DOI:10.5897/jat2023.0559

Eli Soglo Koku, Amedanou Isaac

引用次数: 0

Abstract

The results of a survey conducted by the Office of Togolese Revenue (OTR) in 2019, which covered 413 formal firms, show that several factors are key determinants of businesses' willingness to pay taxes. These include appreciation of tax fraud, amendment of tax laws, tax knowledge, tax beneficiaries, bribes, severity of penalties, legitimacy of customs duties, appreciation of tax amount, tax burden, legitimacy of Value Added Tax (VAT) and geographical location (Maritime, Plateaux, Centrale, Kara and Savane) of the firms. Using a probit model, the results show that all these factors are key determinants of voluntary tax compliance, except for the tax laws amendment, tax amount appreciation and the tax burden. When isolating the Maritime region, the result remains unchanged except for the fact that the appreciation of tax fraud has no significant impact on voluntary compliance in that region. Finally, the determinants vary once businesses are differentiated by size (Small, Medium and Large) nationally or regionally.

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企业纳税合规的决定因素:以多哥为例

多哥税收办公室(OTR)于2019年对413家正规公司进行的一项调查结果显示，有几个因素是企业纳税意愿的关键决定因素。这些因素包括税务欺诈的评估、税法的修订、税务知识、税收受益人、贿赂、处罚的严重性、关税的合法性、税额的升值、税收负担、增值税的合法性和公司的地理位置(海事、高原、中央、卡拉和萨瓦内)。运用probit模型，结果表明，除税法修订、税额升值和税负外，其他因素都是影响企业自愿纳税的关键因素。在孤立沿海地区时，结果保持不变，除了税务欺诈的升值对该地区的自愿合规没有显著影响。最后，一旦企业按规模(小型、中型和大型)在全国或地区进行区分，决定因素就会发生变化。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.