...Sampson Kesse; Isaac Jnr. Ewusie; Albert Agbeko Ahiadu Purpose Despite rent tax potential to significantly support fiscal activities in sub-Saharan Africa (SSA) countries, not much is known empirically about the extent of its compliance. In Ghana, rent tax (non-) compliance is largely dominated...

.... Structures found to be least compliant are the laboratories, canteens, hall of residence, toilet facilities, football fields, places of worship and transport stations. The facilities with high compliance are the administration block, library, hospital building, lecture halls, department offices and ATM areas...