The influence of financial literacy and perceived fairness on tax compliance behaviour: Examining the mediating effect of trust in tax authorities in Ghana

Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns. To deepen the understanding of behavioural and institutional drivers of compliance, this study examines how tax-spe...

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Opis bibliograficzny

Główni autorzy:	Alhassan Musah, Deodat Emilson Adenutsi, Bismark Okyere
Format:	Artigo
Język:	Inglês
Wydane:	Elsevier 2026-06-01
Seria:	Social Sciences and Humanities Open
Hasła przedmiotowe:	Self-reported tax compliance behaviour Taxpayer-specific financial literacy Perceived tax fairness Trust in tax authorities Developing economies
Dostęp online:	http://www.sciencedirect.com/science/article/pii/S2590291126000458
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