Rent Tax Compliance in Ghana: A Case study of the Tema Metropolitan Assembly

Tax revenue plays an important part in the Government of Ghana’s expenditure on socio-economic development. However, revenue from rent tax contributes an insignificant proportion of government’s expenditure on development. Consequently, this study focused on exploring various factors that influence rent tax compliance within the Tema Metropolis. The study adopted a quantitative method by employing a survey questionnaire to collect primary data from 389 rent taxpayers from Tema and its environs using a random sampling technique. Both descriptive and inferential tools were used for analysis and discussions of the results. The findings from the regression analysis revealed that rent tax compliance is positively and statistically significantly associated with the quality of rent tax governance, rent tax education and rent tax morale. Moreover, rent tax revenue is negatively and statistically significantly associated with the quality of rent tax authority. In conclusion, the quality of the rent tax governance system, the power of rent tax authority, the rent taxpayer’s morale and the level of rent tax education should be key considerations in any pragmatic rent tax policy by the Government in enhancing rent tax compliance