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Does Tax Audit Enhance Tax Compliance? The Role of Tax Education and Fear-Appealing Messages

Author

Listed:
  • Richard Oduro

    (University of Education, Winneba)

  • Josephine Frimpong

    (University of Education, Ghana)

  • Emmanuel Ewusi Mensah

    (University of Education, Ghana)

Abstract

The study explores the role of tax education and fear-appealing messages in the linkage between tax audit and tax compliance among corporate entities. Data was collected from 205 corporate entities using questionnaire as an instrument. The data was analysed using the PLS-SEM. It was observed that tax audit enhances tax compliance among corporate entities. Again, while tax education partially mediates the linkage between tax audit and tax compliance, fear-appealing messages negatively moderate the relationship between the two. The study concluded that regular tax education during tax audits enhances tax compliance but does not release threatening messages to taxpayers. It was recommended that tax revenue authorities should increase tax audit frequency and educate tax payers during the audit exercise. This has the tendency to improve the level of tax compliance among corporate entities.

Suggested Citation

  • Richard Oduro & Josephine Frimpong & Emmanuel Ewusi Mensah, 2024. "Does Tax Audit Enhance Tax Compliance? The Role of Tax Education and Fear-Appealing Messages," European Journal of Business and Management Research, European Open Science, vol. 9(3), pages 14-23, May.
    • Handle: RePEc:epw:ejbmr0:v:9:y:2024:i:3:id:52276
    DOI: 10.24018/ejbmr.2024.9.3.2276
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