Impact of Electronic Tax Compliance Policies on Tax Compliance in Ghana: The Specific Case of E-filing, E-payments and E-requests

Tax compliance remains a critical challenge for governments, particularly in developing economies where digital transformation is reshaping tax administration. This study examines the impact of electronic tax compliance measures, including e-filing, e-payment, e-requests, and e-correspondence, on taxpayer behavior in Ghana. The study was motivated by concerns regarding low tax compliance rates, inefficiencies in manual tax processes, and limited taxpayer engagement with digital tax systems. The main objective was to assess how these electronic systems influence compliance while identifying key barriers such as ICT infrastructure costs and digital literacy gaps. A quantitative research approach was adopted, utilizing survey data from 1,420 taxpayers across different demographics. Descriptive and inferential statistics were used to analyze the relationship between digital tax solutions and compliance behavior. Findings revealed that e-filing and e-payment systems significantly improve tax compliance (77.5% agreement), while e-requests and e-correspondence enhance communication and trust (71.0% agreement). However, ICT infrastructure costs (54.9% agreement) and digital literacy gaps remain significant barriers. Additionally, tax education was found to play a crucial role in driving compliance (77.5% agreement). The study concludes that while electronic tax compliance measures have a positive impact, policy-makers must address cost and accessibility challenges to maximize adoption and effectiveness.