Naming of extracted factors that influence the tax knowledge of traders
| Factor 1: tax reporting knowledge |
| X1: Tax returns are expected to be filled for an accessible period |
| X2: Accurate revenue and expenditure are to be reported for the period |
| X3: Maintaining proper records will help to ascertain revenue and expenditure for a period |
| X4: The taxpayer is expected to use the returns forms prescribed by GRA |
| X5: Late submission of tax report attracts penalty |
| X6: The taxpayer has the right to extend the reporting period |
| Factor 2: tax payment knowledge |
| X7: The revenue act gives a payment deadline |
| X8: Failure to meet payment deadline attracts penalty |
| X9: The taxpayer has the right to propose a payment schedule for consideration |
| Factor 3: tax calculation knowledge |
| X10: The taxpayer has the right to claim a tax credit on losses |
| X11: Revenue that has suffered a final withholding tax is not included in tax computation |
| X12: Drawings are treated as Income for the period of assessment |
| X1: Tax returns are expected to be filled for an accessible period |
| X2: Accurate revenue and expenditure are to be reported for the period |
| X3: Maintaining proper records will help to ascertain revenue and expenditure for a period |
| X4: The taxpayer is expected to use the returns forms prescribed by GRA |
| X5: Late submission of tax report attracts penalty |
| X6: The taxpayer has the right to extend the reporting period |
| X7: The revenue act gives a payment deadline |
| X8: Failure to meet payment deadline attracts penalty |
| X9: The taxpayer has the right to propose a payment schedule for consideration |
| X10: The taxpayer has the right to claim a tax credit on losses |
| X11: Revenue that has suffered a final withholding tax is not included in tax computation |
| X12: Drawings are treated as Income for the period of assessment |
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