Abstract:
This study surveyed tax evasion in the Sekyere Central District of the Ashanti Region, using a
sample size of 64 respondents involving 60 taxpayers and 4 revenue officials. Engaging
evocative statistics, the fallouts of the study exposed the following factors as the causes of tax
evasion in the district; deficiency of tax education, high tax rates, non-application of sanctions,
perceived unsuitable use of taxes by governments and businesses not being profitable.
Insufficient staff and logistics, inability of tax officials to reach all liable taxpayers and
nonexistence of database, are the challenges that tax officials face in collecting taxes. Tax
education and team work among others are recommended as a way of embarking on the
minimization of tax evasion in the district and the country at large.
