To read the full version of this content please select one of the options below:

Poultry farmers willingness to pay for agricultural tax: evidence from the Bono region, Ghana

Nicholas Oppong Mensah (University of Energy and Natural Resources, Sunyani, Ghana)
Ernest Christlieb Amrago (University of Energy and Natural Resources, Sunyani, Ghana)
Jeffery Kofi Asare (University of Energy and Natural Resources, Sunyani, Ghana)
Frank Osei Tutu (University of Energy and Natural Resources, Sunyani, Ghana)
Anthony Donkor (University of Energy and Natural Resources, Sunyani, Ghana)

World Journal of Entrepreneurship, Management and Sustainable Development

ISSN: 2042-5961

Article publication date: 4 November 2020

Issue publication date: 29 April 2021

336

Abstract

Purpose

The purpose of this paper is to examine the poultry farmer's willingness to pay for agricultural tax in the Dormaa Municipality of Ghana. Besides, the study analysed the mean agricultural tax and constraints impeding the payment of the agricultural tax.

Design/methodology/approach

One hundred (100) poultry farmers were selected for the study. The logit and Kendall’s coefficient of concordance were used to examine the factors that influence payment of agricultural tax and the constraints impeding the payment of the agricultural tax, respectively.

Findings

Instructively, 83% of the respondents were interested in the regressive taxation model relative to 12 and 5% who were interested in the proportional and progressive taxation model, respectively. The empirical results of the logit model revealed that tax awareness, probability of being audited and public service provision of roads influenced the poultry farmer's decision to pay for the agricultural tax. Perception of corruption and high tax rates were the primary constraints impeding the payment of the agricultural tax. The results further revealed that the farmers are willing to pay an average maximum amount of Ghc 152.00 (US 26 dollars) agricultural tax per month.

Originality/value

Despite the increasing relevance of agricultural tax, studies on poultry farmer's willingness to pay agricultural tax have been scarce in West Africa, particularly, Ghana. As a consequence, this paper broadens the frontiers of the existing literature on agricultural tax as well as the constraints impeding the poultry farmers to pay agricultural tax.

Keywords

Citation

Mensah, N.O., Amrago, E.C., Asare, J.K., Osei Tutu, F. and Donkor, A. (2021), "Poultry farmers willingness to pay for agricultural tax: evidence from the Bono region, Ghana", World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 17 No. 2, pp. 290-306. https://doi.org/10.1108/WJEMSD-04-2020-0037

Publisher

:

Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

Related articles