Knowledge And Attitudes Of Operators Of Nongovernmental Organizations (Ngos) In The Savelugu-Nanton Municipality Towards Taxation

ABSTRACT

A former South African Minister of Finance, Trevor Manuel stated that the

obligation to pay one’s fair share of taxes as and when they fall due is part of

the new morality which democratic governance must inculcate in every South

African. He accepted that tax evasion and fraud are among the most insidious

forms of criminality that plague the South African society and that millions of

Rand are diverted every day from the fiscus by tax criminals (Oberholzer

2008). Limited research on taxpayers’ knowledge and attitudes of Non-

Governmental Organisations (NGOs) has been conducted in Ghana. This

research reports the results of a study carried out amongst Non-Governmental

Organisations in the Savelugu-Nanton Municipality by means of interviews

and questionnaires. This study employed a cross-sectional survey to obtain

data from respondents. Eighty members of staff of NGOs and twenty eight

members of staff of the Ghana Revenue Authority (GRA) were sampled for

the study. The stratified sampling technique was used in the study. Both

descriptive and inferential statistics were used. This research is important

because it will assist government to raise the much needed revenue for

development, it will assist government to cut down deficit financing and

provide a blue print for effectively taxing NGOs. Among the study’s

objectives were to: assess the knowledge of NGOs of their tax obligations;

Two sets of questionnaire were used to solicit the views of sampled NGOs and

officials of the Ghana Revenue Authority. Among findings of study were that:

most NGOs have poor knowledge and understanding of their tax obligations;

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