ghanaopendata/ghanaian-research-english huggingface dataset:
Determinants of tax compliance: a case study of small taxpayers in Bolgatanga municipality in the upper east region of Ghana

Studies on tax compliance have primarily focused on individual taxpayers instead of representative enterprises. This research work looked at the determinants of tax compliance perspective among small taxpayers in Bolgatanga Municipality of the Upper East Region of Ghana. The study employed a descriptive and explanatory research design with a sample size of 182 small taxpayers in the Municipality. The data was analyzed descriptively with the aid of Statistical Package for Social Science (SPSS) software. Similarly, an ordered logistic regression was utilized to establish the determining factors of tax compliance behavior among small taxpayers. The study found out that knowledge level among small tax payers in Bolgatanga Municipality is low. The study further found out that tax audit, tax compliance cost, tax rates and penalties are significant contributing elements of voluntary tax obedience among small tax payers in Ghana. However, morals of taxpayers, tax knowledge, business experience, and firm size are factors that do no significantly influenced voluntary tax compliance. Based on the findings, it was recommended that GRA should continue to education the public on tax issues and existing laws through the various electronic media available in order to enhance tax compliance among the citizens. Also, the study recommends that policy makers should try to make process of tax compliance requirements easy and less complex.

Source: KNUST
Determinants of Tax Compliance: A case study of Vat Flat Rate Scheme Traders in the Accra Metropolis

Taxation is one of the important elements in managing national income, especially in developed countries and has played an important role in civilized societies since their birth thousands years ago. Tax compliance is an important issue in every economy recognizing the role revenue from tax play in national development. This study aimed at investigating the tax compliance level among traders in the Accra Metropolis and to determine the factors that influence tax compliance among traders. Data was gathered by interviews with the use of structured questionnaires and interview guides. Tables, graphs and charts were used to present the result of the analysis. Logistic regression model was used to determine the factors that influence tax compliance. Simplicity of tax returns and administration has positive and significant relationship with VAT compliance (p= 0.0001). The results also indicate that tax education also has a positive and significant relation with VAT compliance (p=0.0023). This study contributes to current global literature in this field of the relative importance of tax knowledge in affecting tax compliance, as well as exploring the factors that make people pay taxes, and discusses methods of increasing tax compliance among traders.

Source: KNUST
Determinants Of Tax Evasion Behaviour Among Traders In Takoradi Market Circle

One Of The Most Reliable Sources Of Revenue To Nations Is Taxation, Including Ghana. About 80% Of Total Jobs Is Accounted For By Ghana's Informal Sector, As Noted By The Ghana Living Standard Survey (2010). Overall, This Study Investigated The Causes Of The Behaviour Of Tax Evasion Among Takoradi Market Circle Traders. The Research Explicitly Seeks To Explore The Impact That Tax Awareness Has On Tax Evasion Activity Amongst Traders In The Market Circle Of Takoradi To Achieve This Main Objective; Assess The Association Between The Structure Of Tax And Tax Evasive Behaviours Among Takoradi Market Circle Traders; Determine The Incompatibility Of Behaviours Of Evading Tax Amongst Traders In The Market Circle At Takoradi; And Evaluate The Tax System Fairness Regarding Tax Evasive Behaviours Among Takoradi Market Circle Traders. With A Quantitative Approach, The Analysis Adopts A Descriptive Research Style, And A Simple Random Technique In Selecting 120 Traders While Questionnaire Was The Main Instrument For Primary Data Collection. It Was Noted That There Had Been A Substantial Gap In Tax Enforcement Between The Married Self-Employed And The Unmarried Self-Employed. In The Center Of Educational Levels, As Well As Tax Compliance, There Is A Difficult Association And The Association Between Religion And Compliance To Tax Was Significant. The Study Recommends That Tax Officers Conduct Detailed Tax Lessons Among Traders; That Tax Revenue Be Reasonably Distributed Public Service Provision; And That Payers Of Tax Be Well Trained In The Use Of Revenues From Tax, As Contributes To The Elimination Of Unjust Perceptions And An Eventual Improvement In Tax Morale. Yet, Subsequent Investigation Of Compliance To Tax In Ghana Ought To Study That A Questionnaire Could Be Used For Respondents On Their Taxpaying Conduct. The Fisher Tax Compliance Model Can Be Refined By Future Researchers By Adding Other Related Environmental Variables, Culture, And The Relationship Between The Potential For Non-Compliance And Tax Structure/Scheme On Compliance To Tax.

Source: KNUST
THE DETERMINANTS OF THE DEMAND FOR LIFE INSURANCE PRODUCTS IN GHANA- A SURVEY OF SELECTED LIFE INSURANCE COMPANIES IN THE KUMASI METROPOLIS.

The main objective of this study was to ascertain the determinants of the demand for life insurance products in Ghana from the perspective of consumers. In this study, one Logit regression model was estimated to help investigate the determinants. The Logit regression coefficients, the z-values and the p-values were used for the evaluation and statistical significance of variables in the model estimated. The Statistical Package for Social Sciences (SPSS) 16.0 was used to evaluate the descriptive statistics- bar charts and pie charts, while STATA 5.0 version was used for the analysis of the Logit regression model specified. The Logit model was evaluated or analyzed with both p-values and the coefficients for the purpose of statistical significant of the explanatory variables in the model. Results of the study showed that 61.33% of the respondents mostly subscribe to Endowment policy followed by Term insurance policy (26.33 %) and then Whole life policy (12.33%). Consistent with previous results the Logit regression indicates a significant positive relationship between income level and the demand for life insurance products. The study found negative insignificant association between both the market rate of interest and level of savings and the demand for life insurance products. Price of insurance (level of premium) appeared to have no robust influence on life insurance consumption as showed by insignificant negative coefficient. Inflation on the other hand had an indirect association with life insurance consumption with statistically significant values. Education, employment status and the age of consumers had significant positive influence on life insurance consumption. But family size had statistically insignificant positive effect on demand. Overall, life insurance demand is better explained when the economic and socio-demographic factors are considered jointly.

Source: KNUST
The determinants of teenage pregnancy in the Sekyere East District of Ashanti, Ghana: a case-control study

Teenage pregnancy and childbearing is a major reproductive health problem in the Sekyere East District, Ghana, where teenage childbearing rate represents about 14% of all deliveries in the district Hospital at Effiduase. No scientific research has been conducted into the problem. The objective of the study is to identify the risk factors for teenage pregnancy in the district and the association of the risk factors to teenage pregnancy. A Case control study design, with 80 cases and 160 sexually active non- pregnant, ages - matched controls from the same neighbourhood or school was employed. The cases consisted of girls aged 13-19 years pregnant at time of the research or just delivered 3 months prior to study. The study subjects were recruited from 3 out of 5 sub-districts using the simple random sampling method. Cluster and purposive sampling techniques were employed in deciding which communities to survey. Total sampling was used in selecting the cases and controls as and where they could be found. A structured interviewer administered questionnaire was used to obtain information on risk factors on the part of teenagers, sexual behaviour, risk factors on the part of the parents and contraceptive knowledge and use. Conditional logistic regression was employed to analyze the relationship between teenage pregnancy and the factors. Teenage pregnancy was found to be strongly associated with teenagers’ level of education (X231.37 P0.04), marital status (X2=8.28; P0.00), teenage girls parents’ level of education: fathers (X2=29.22; P=0.00), mothers (X219.40 P0.00), profession; fathers (X218.76;P0.00), mothers (X2=6.87;P0.03), marital status (X2—9.85; P0.00), worshiping together with teenager (X26.28; P0.0l) and discussion of contraception with teenager (X24.05; P0.04). While 95% of the study subjects knew of at least one modern contraceptive method only 39% were using a modern method of contraception as at the time of the study. Approaches to preventing teenage pregnancy and child bearing in the Sekyere East District should involve improving the girl-child education, abstinence promotion, delaying sexual debut, modern contraceptive use as well as enhancing parental roles in addressing reproductive health issues in general and teenage pregnancy in particular.

Source: KNUST
Determinants of the demand for micro-insurance in Ghana

In Ghana, the level of demand for micro insurance, excluding the National Health Insurance Scheme, is lows (4.1%). For even the NHIS with the legal backing making subscription obligatory for all Ghanaians, only 65% are presently registered. To understand this phenomenon, the current study investigates the factors affecting the households demand for micro insurance products in the Ghana. The cross sectional survey employed multistage sampling procedure to collect data on 400 households in the Kumasi metropolis. The collected data was analysed using both descriptive and inferential analytical methods. Both the binary and multinomial logistic models were employed to determine the factors influencing households demand for micro insurance schemes. The result showed that 77% of the households are currently subscribed to various forms of micro insurance products. The micro insurance scheme predominantly patronized by the households was the health insurance scheme. The households have fair knowledge and awareness about micro insurance schemes. The households also had several perceptions about the product including high premium and bureaucratic procedure in claiming benefits. The binary logit result showed that the major determinants of households demand for micro insurance were premium, income, trust, risk aversion, financial literacy, quality, coverage and accessibility of services. The multinomial result showed that the determinants of property micro insurance relative educational micro insurance scheme include education, price, risk aversion, financial literacy, peer influence and quality of service. The determinants of health micro insurance scheme relative educational micro insurance include price, risk aversion, financial literacy, quality, coverage and accessibility of service. Based on these findings, the study recommends advertisement of micro insurance schemes, provision of quality, and making available a wider coverage and accessible micro insurance services.

Source: KNUST
Determinants of training needs in the banking industry of Ghana

Training and development policy of most organizations is aimed at developing the core competencies of staff to achieve the organization’s goals and strategic objectives. This study aims at identifying the determinants of training needs in the banking industry in Ghana and the factors influencing selection of employees for training. This was done by surveying a total of three hundred staff of selected banks based on the tier classifications by Pricewaterhouse Coopers in the Banking Survey 2010. The tier one banks namely Barclays Bank Ghana Limited, Ghana Commercial Bank, Standard Chartered Bank Ghana Limited, Stanbic Bank Ghana Limited and Ecobank Ghana Limited together controlled more than fifty-one percent of the industry’s market. An adaptation of Canevale, Gainer, & Villet (1991)’s “Questions to ask to obtain strategic information in an organizations analysis” was combined with self developed questions to elicit the views of employees in these organization. Extensive literature was also reviewed on training needs analysis. The findings revealed the determinants of training in the industry as: existence of performance problems, regular training necessary for certain roles, frequency of errors in performance of roles by staff, changes in systems/technology, new opportunities, regulatory issues, growth trends of competitors, new technology, the availability and deployment of new technology. The factors influencing selection of employees include demographic factors as age, level of education, religion and department in which one works, institutional factors such as location of training facility, existence of performance problems, regular training is necessary for certain roles and industry requirements such as compliance with regulations and standards influence the selection of employees for training. The conclusion is that, the determinants identified must be aligned to the three levels of needs analysis namely organization, task, and person, to ensure optimum utilization of the organizations resources.

Source: KNUST
Determinants of the sale of cattle in the Bole and Sawla-Tuna-Kalba Districts

The overall objective of the study was to examine the determinants of the sale cattle by smallholder cattle producers in the Northern Region of Ghana. Consequently, the study examined the constraints to cattle production and marketing. The study delved into the main reasons why farmers keep cattle. A description of the channels of distribution from the farm to the final consumer was done and attention was paid to the constraints encountered by cattle farmers. The study provided evidence on the factors that influence the sales rate of cattle. The study was conducted in the Bole and Sawla-Tuna-Kalba Districts. A sample size of 120 cattle producers was used. Multi-stage sampling procedure was employed. Purposive sampling technique was used in selecting the districts and the target communities, while the simple random sampling technique was applied to select the respondents. Likert scale ranking was used to examine the constraints of cattle production and marketing whereas Tobit model was used to estimate the factors affecting the sales rate of cattle. The results showed that majority of the respondents were keeping cattle for income (68.6%) and the incidence of animal disease was ranked as the most pressing constraint affecting the production of cattle. The results also showed that access to market information, the selling price of cattle, number of cattle owned, access to extension service and the experience of the farmer significantly and positively influenced cattle producers’ sale of animals in the market. However, distance to market and other sources of income had negative influence on cattle producers’ sale of animals in the market. The study recommended improved access to market information and technical information to improve cattle producers’ sale of animals in the cattle market in the Northern Region of Ghana. The study further recommended an improvement in market infrastructure and the periodic rehabilitation of roads to make them motorable so as to facilitate the movement of cattle producers to remote markets.

Source: KNUST
Determinants of treatment seeking behavior of Buruli Ulcer (BA) patients: A case study of Atwima Nwabiagyua District in the Ashanti region of Ghana

Mycobacterium Ulcerans(MU) popularly known as Buruli Ulcer(BU)is the third most common mycobacterial disease after tuberculosis and leprosy. The source and mode of transmission remain unknown, leaving early and timely treatment of affected persons as a sole option to manage the disease and reduce cost of treatment...

Source: KNUST
Determinants of Under-Five Mortality in Builsa District, Upper East Region, Ghana

Under-five mortality rate is an important indicator of a community’s social development. The Upper East region, one of the most poverty-stricken regions in Ghana, has however recorded a dramatic decline in its under-five mortality rate since 1993; from 180 per 1000 live births to 79 per 1000 live births in 2003. The aim was to identify the determinants of under-five mortality in Builsa district. A case-control study was used to collect data from mothers of 60 cases and 120 controls matched for age, sex and place of residence. Even though 70% of mothers were illiterate, the educational level of mothers did not influence the child’s risk of death (OR 1.1). Children of mothers who had had previous child deaths were about 8 times more likely to die (OR 7.45,) while those who had not had vitamin A supplementation were about 10 times more likely to die (OR 9.57). Over 90% of mothers had an insecticide-treated bednet and more than 50% of them exclusively breastfed their children for the first 6 months of life. Protective risk factors identified included: exclusive breastfeeding (OR 0.72), use of an insecticide-treated bednet (OR 0.12), the number of live children a mother had (OR 0.54) and immunization (OR 0.53). Even in poverty, it is possible to improve the child health status of communities. Health staff should be equipped to pay special attention to mothers with previous child deaths in order to assist them to prevent further deaths.

Source: KNUST
Determinants of under-five mortality in the Builsa District Upper East Region, Ghana

Under-five mortality rate (U5MR) is an important indicator of the social development of a country. Worldwide more than 10 million children die before their fifth birthday with the bulk of such deaths occurring in developing countries (and with Sub-Saharan Africa alone accounting for 50% of them). The gravity of the problem of under-five mortality is evident in its inclusion as one of the Millennium Development Goals. The U5MR of Ghana increased slightly from 100/1000 in 2002 to 111/1000 in 2003. The Upper East, one of the worst poverty stricken regions of the country has however recorded a decline in its U5MR since 1993 (from 180/1000 in 1993 to 79/1000 in 2003). The aim of the study was to identify the determinants of under-five mortality in one of the districts of the region, the Builsa district and also to determine the factors which may have led to the decrease in the U5MR of the region. The study was a case control study with cases being children under five who had died in the district between January 2003- June 2005 and controls were children matched for age, sex and place of residence and who were alive at the time of the study. Mothers of 59 cases and 118 controls were interviewed on various child survival issues. More than 65% of mothers in both study groups were illiterate. However the educational level of a mother did not have any influence on her child’s risk of death. Over 90% of mothers had an ITN and more than 50% of them breastfed their children for up to 6 months. Protective risk factors identified in the study were exclusive breastfeeding (OR 0.72, 95% CI [0.56-0.92], p0.008), use of an ITN (OR 0.12, 95% CI [0.04- 0.34], p0.000), the number of live children a mother had (OR 0.54, 95% CI [0.40-0.73] p=0.000) and immunization (OR 0.53, 95% CI [0.43-0.77], p=0.000). Children of mothers who had had previous child deaths were 7 times at risk of death (OR 7.45, 95% CI [3.63-15.46], p=0.000).Those who had not had vitamin A supplementation were about 10 times more likely to die (OR 9.57, 95% [2.10- 43.70], p=0.006). The distance to the nearest health facility also appeared to be statistically significant (OR 0.72, 95% [0.52-1.00], p=0.049). It is recommended that the district assembly put in place programmes to improve the socioeconomic status of women and also improve the road network in the district to improve access to health facilities. The district health authority should support the work of the community based agents (CBAs) under the C-IMCI concept and also review existing child survival initiatives in the district with relevant stakeholders to improve upon them.

Source: KNUST
Determinants of water use in community managed piped water systems

The study was carried out to establish the per capita water use levels of various categories of consumers and also establish the determinants of water use of five towns in Ashanti Region. Survey was carried out by administering questionnaires related to water use and determinants of water use. The per capita water use levels were established and multiple regression analysis was used to establish determinants from data obtained. The mean per capita water use for the five towns was 26.41 l/c/d with Mankranso (20.34 l/c/d) and Kuntanase (36.36 l/c/d) reporting the lowest and highest respectively. Households with house connection were using 58.81 l/c/d, those with yard connection were using 35.54 l/c/d whilst those depending on standpipes were using 22.88 l/c/d. The determinants of water use identified in the five towns include education, ability to pay, perceived quality of water from piped system, perceived quality of water from other sources, size of household and quality of service.. It was realized that inhabitants have an inclination towards the use of unprotected traditional water sources especially streams, wells and spring sources and the knowledge and appreciation of the potential health benefits from the use of potable water is very low in communities. Communities should therefore be sensitized through education to patronize potable water from the piped system and to use large quantities of water near to the target levels proposed to help bring about the potential health benefits.

Source: KNUST
Determinants of youth participation in Agriculture in Rural Ghana - a case study of the Adaklu district.

Job opportunities are rare for the youth in Ghana and even more limited in rural areas. Most researchers assert that youth are not interested in farming as an economic venture. This study sought to examine determinants of youth involvement in farming in rural Ghana. By using a concurrent mixed method approach, 343 questionnaires were administered and 3 focus group discussions (made up of 16 females and 8 males) were conducted the Adaklu District of the Volta Region, Ghana. Chi-square statistics and descriptive approaches were used to analyze the quantitative data while the qualitative data was analyzed thematically. It was found that community pressures for youth to pursue careers outside agriculture, youth perception of farming as being a low paying job discourage youths from desiring to pursue farming as a career; land ownership was not a barrier to accessing land for farming by the youths; education and gender are not significant predictors of youth participation in farming; but earlier experiences in farming, training received in farming, and current involvement in farming are significant predictors of youth involvement in farming. The study recommended that the Youth in Agriculture Program by the government of Ghana be preceded by enough community sensitization on the need to respect farmers as a way of creating community acceptability of farming as a reputable career and that youth farm clubs be formed within rural communities for educated youths interested in farming as a way of providing in-group support and acceptance among their peers as a way of overcoming community stigma about farming as a career for the educated.

Source: KNUST