The Mediating Role of Electronic Tax System Adoption in The Relationship Between Attitude Towards Electronic Tax System and Tax Compliance
Keywords:electronic tax system, tax compliance, attitudes, mediating role
This study examines the mediating role of the adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using Tamale Metropolis as a case study. It employs a quantitative research approach and thus adopts a survey strategy for the research process using a cross-sectional data for the analysis. As a result, the study selected a representative sample of 152 Small and Medium Scale Enterprises (SMEs) using simple random sampling technique. Majority of respondents indicated that, an electronic tax system is important for work completion, according to the study's principal findings. Furthermore, available data reveals that, majority of respondents exploited the electronic tax system to avoid tax fines. Most respondents, once again, were adamant about not receiving Ghana Revenue Authority (GRA) evaluation notices on a regular basis. According to the research findings, there is a significant positive relationship between respondents' sentiments toward the electronic tax structure and the adoption of an E-Tax scheme in the Tamale Metropolis. In addition, the research demonstrated that attitude towards electronic tax system and the adoption of an e-tax scheme have a direct relationship. According to the research, in order to boost compliance, GRA officials should establish techniques for educating SME owners on how to use computers, including IT solutions for filing and paying taxes electronically.