Tax Compliance Costs for SMEs: A Survey of Tax Professionals in Ghana

The study sought to ascertain the magnitude of the external tax compliance costs incurred by SMEs in Ghana from the perspective of the tax professionals who provide the service. Tax professional firms were selected from the Institute of Chartered Accountants and the Chartered Institute of Taxation...

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Bibliographic Details
Main Authors: Ernest Bruce-Twum, Daniel Schutte, Banele Dlamini
Format: Article
Language:English
Published: University of Miskolc 2023-11-01
Series:Theory, Methodology, Practice
Subjects:
Online Access:https://ojs.uni-miskolc.hu/index.php/tmp/article/view/2412