This study examined the factors that influence the number of tax stump purchased in Twifo-AttiMorkwa sub-tax\ndistrict in Ghana. Data were collected from taxpayers in the study area who qualify for tax stamps using the interview\nschedule. In total, 305 taxpayers were interviewed. The study employed negative binomial regression model to\nexamine the factors that influence the quantity of tax stamp purchased. It was found that the taxpayer�s level of\neducation, the perceived importance he/she attaches to tax payment, guilt feelings and other tax administration\nfactors, including the application of sanctions, the rate of tax audit and distance to tax office were key predictors of\ntax stamp purchases. This study, therefore, recommends that tax auditors should go round at least at the beginning\nof every quarter to inspect the number of tax stamps that taxpayers have bought. The study also recommends that\nGhana Revenue Authority should apply sanctions promptly when taxpayers default payment.
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