Environmental and Legal Dimensions of Tax Compliance: the Moderation Effect of Technological Factors “Focused on SMEs” in Ghana
Simon Akumbo Eugene Mbilla
Simon Akumbo Eugene Mbilla, Department of Accounting, University of Education Winneba, Ghana.
Manuscript received on 23 February 2024 | Revised Manuscript received on 05 March 2024 | Manuscript Accepted on 15 May 2024 | Manuscript published on 30 May 2024 | PP: 52-62 | Volume-4 Issue-1, May 2024 | Retrieval Number: 100.1/ijef.A256704010524 | DOI: 10.54105/ijef.A2567.04010524
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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Purpose: The study examined how environmental and legal framework improved SMEs tax compliance behavior aided with technology assistance. Methodology: A correlational descriptive research design utilizing a multi-stage sampling technique and a structured closed ended questionnaire was adopted for the study. Data was collected from 353 SMEs from the largest administrative region with the largest SMEs population. Smart PLS 4 was used to test the hypothesis of the study. Findings: The findings showed a robust and statistically significant connection between technological factors, legal framework and tax compliance, highlighting the pivotal role of technology in facilitating compliance. However, the exploration of technological factors interactions with environmental factors and legal framework provided valuable insights into their collective influence on tax compliance. Practical implication: The results offer practical guidance for policymakers, SMEs, and researchers, provide theoretical insights in drafting tax compliance frameworks. Originality: The interaction effect of technology is investigated in this study as missing in the extant literature. Prior studies neglected the SMEs sector and focused on large corporate entities.
Keywords: Technology, Regulatory framework, SMEs, Environmental, Compliance, Tax
Scope of the Article: Environmental Accounting