Contribution of Tax Consultancy Firm in the Reduction of Tax Evasion in Cameroon

Tambi Andison Akpor

Abstract


This study attempts to examine the Contribution of Tax Consultancy Firm in the Reduction of Tax Evasion in Cameroon. The objectives are to: explore the contribution of Management of Tax Accounting Consortium (MTA) in the reduction of tax evasion in companies and to investigate the consequences of tax evasion on the tax payer enterprise. Methodologically, we used focus group discussion and quantitative data collected from MTA to estimate our result. The result shows that consultancy firm plays a major role in the reduction of tax evasion. Result by tax payer enterprise shows that companies that evade tax being good, bad or fraudulent faith end up losing much money that may lead to the collapse of the company. We recommend that tax payers should pay their taxes at the appropriate periods and rightly calculated to avoid penalties and interests. The government of Cameroon should absolutely encourage the growth of tax consultancy firms; its a wise step towards economic growth.


Keywords


Contribution, Tax, Consultancy Firm, Reduction, Tax Evasion MTA

Full Text:

PDF

References


Alm J., Bahl R. and Murray M (1990): Tax structure and tax compliance, Review of Economics and Statistics, Vol. 42, No. 1, pp.133.

Beresford B, Rabiee P and Sloper P (2007): Priorities and Perceptions of Disabled Children and Young People and Their Parents Regarding Outcomes from Support Services, Social Policy Research Unit, University of York, York.

Counterpoint Research (2008): Childhood Wellbeing: Qualitative Research Study. Research Report DCSF-RW031, Department for Children, Schools and Families, London

Dalu T, Maposa V,Pabwaungana S and Tapiwa D (2012) : The impact of tax evasion and avoidance on the economy: a case of Harare, Zimbabwe. African J. Economic and Sustainable Development, Vol. 1, No. 3, 2012

Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin (2012): Property Tax incentives and pitfalls, National Tax Journal, December 2012, 65 (4), 10111022

Fuest, C. and Riedel, N. (2009) Tax evasion, tax avoidance and tax expenditures in developing countries: a review of the literature, UK Department for International Development (DFID) report, pp.334.

Henry Fayol (2009): Work lifestyle choices in the 21st century; preference theory. New York: Oxford University Press

Kiabel, B.D. and Nwokah, N.G. (2009) Curbing tax evasion and avoidance in personal income tax administration: A study of the South-South States of Nigeria, European Journal of Economics, Vol. 15, No. 3, pp.1661.

Khan M and Manderson L (1992): Focus groups in tropical diseases research, Health Policy and Planning, 7, 56-66

Ndjall A (2017): Assignment Memorandum on property tax in Cameroun. Research paper presented at the Syracuse University, 23th of March, 2017

Poterba, T. (1987) Laws and tax deferred serving, in Wise, D. (Ed.): Topics in Economics Ageing, University of Chicago Press, Chicago, IL.

Ronen G, Rosenbaum P, Law M. and Streiner D (2001): Health-related quality of life in childhood disorders: A modified focus group technique involving children, Quality of Life Research, 10, 1, 71-79.

Rose-Ackermann, W. (1978) Tax Illusion and the labour supply of married women, Review of Economics and Statistics, Vol. 58, No. 2, pp.113.




DOI: https://doi.org/10.30596/ijbe.v1i2.3485

Refbacks

  • There are currently no refbacks.


International Journal of Business Economics (IJBE)is abstracting & indexing in the following databases:


      

 

View My Stats IJBE