Beyond Enforcement: What Drives Tax Morale in Ghana?

Introduction
Tax revenue, as a share of the gross domestic product (GDP), is an essential component of the country’s consumption basket, especially in the wake of the recent decline of the Ghanaian economy. In 2004, for instance, the total revenue accrued from tax alone amounted to 22.3 per cent of the country’s GDP. The figure, however, declined to 21.9 and 20.6 per cent in 2005 and 2006, respectively (CEPA, 2006). Undoubtedly, tax revenues allow the government to provide public goods and services that support and maintain the economic machine (Yew et al., 2015). It plays an important role in sustainable economic development and financing both social programmes and infrastructure investment.