alexa Factors Influencing Tax Stamp Purchases in Ghana: A Case of Twifo-AttiMorkwa Sub-tax District
ISSN: 2168-9601

Journal of Accounting & Marketing
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Research Article

Factors Influencing Tax Stamp Purchases in Ghana: A Case of Twifo-AttiMorkwa Sub-tax District

Adu KO1* and Amponsah S2

1Department of Economics, University of Cape Coast, Ghana

2Department of Accounting and Finance, School of Business, University of Cape Coast, Ghana

*Corresponding Author:
Adu KO
Department of Economics
University of Cape Coast, Ghana
Tel: +233242388459
E-mail: [email protected]

Received Date: May 06, 2016; Accepted Date: May 12, 2016; Published Date: May 19, 2016

Citation: Adu KO, Amponsah S (2016) Factors Influencing Tax Stamp Purchases in Ghana: A Case of Twifo-Atti Morkwa Sub-tax District. J Account Mark 5: 175. doi:10.4172/2168-9601.1000175

Copyright: © 2016 Adu KO, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.



This study examined the factors that influence the number of tax stump purchased in Twifo-AttiMorkwa sub-tax district in Ghana. Data were collected from taxpayers in the study area who qualify for tax stamps using the interview schedule. In total, 305 taxpayers were interviewed. The study employed negative binomial regression model to examine the factors that influence the quantity of tax stamp purchased. It was found that the taxpayer’s level of education, the perceived importance he/she attaches to tax payment, guilt feelings and other tax administration factors, including the application of sanctions, the rate of tax audit and distance to tax office were key predictors of tax stamp purchases. This study, therefore, recommends that tax auditors should go round at least at the beginning of every quarter to inspect the number of tax stamps that taxpayers have bought. The study also recommends that Ghana Revenue Authority should apply sanctions promptly when taxpayers default payment.


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