Rent Tax Education, Rent Tax Compliance Cost and Rent Tax Compliance in Ghana
DOI:
https://doi.org/10.47963/jobed.v13i.1815Keywords:
Tax Compliance, Tax Knowledge, Tax Planning, Rent TaxAbstract
This study investigated the moderating role of the cost of complying with the rent tax on the relationship between rent tax education and tax compliance in Ghana, using a quantitative approach with 146 property owners and renters as the audience. Employing PLS-SEM analysis, the research revealed a significant positive relationship between rent tax education and compliance and, between compliance cost and compliance. However, the study found no significant moderating effect of compliance costs on the education-compliance relationship. The Importance-Performance Map Analysis showed that rent tax education was a very important and effective way to get people to comply, while compliance cost was only moderately important and effective. These findings suggest that targeted educational programmes could significantly improve compliance rates for rent tax, while the impact of compliance costs, though positive, is less pronounced. The study recommends investing in extensive education programmes for rent tax, simplifying compliance procedures, and implementing effective communication strategies to enhance voluntary compliance. This paper contributes to an understanding of compliance dynamics regarding rent tax in Ghana; hence, it is valuable information for policymakers and tax authorities in developing focused compliance strategies that would enhance revenue generation in developing economies.
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Copyright (c) 2025 Precious Quansah, Vincent Adela, Emmanuel Yaw Arhin, Frank Karikari Agyemang, Mordecai Akondoh Ansah, Samuel Duku Yeboah
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