Social Marketing: Understanding Tax Payment Behaviour of Ghanaians at the Informal Sector

Abstract

The purpose of the study is to apply social marketing using the Theory of Planned Behaviour to understand voluntary tax payment behaviour of the players in the informal sector in the Ghanaian Context. Structured questionnaires were used to collect data from 538 respondents. The study found attitude, subjective norms, and perceived behavioural control to be statistically significant influencers on tax compliance behaviour of players in the informal sector of Ghana. Thus, changing these variables would have a significant impact on tax compliance behaviour of Ghanaians in the informal sector.