Universal Journal of Accounting and Finance Vol. 12(2), pp. 34 - 47
DOI: 10.13189/ujaf.2024.120202
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Exploring the Influence of State Support Programs on Patriotism and Future Taxpayer Intentions: Insights from a Developing Economy

Jones Adjei Ntiamoah ^*, Kofi Opoku-Asante , Peter Arhenful , Mathew Owusu-Mensah
Department of Accounting and Finance, Accra Technical University, Ghana

ABSTRACT

Why people pay taxes has received adequate attention in the tax literature, but what about how future taxpayers form their tax-paying attitudes? Again, why does a large fraction of individuals in developing economies conceal their income from the state? Is it because of a lack of patriotism or neglect by the state? The study utilized a correlational and cross-sectional design, specifically focusing on students enrolled at Accra Technical University in Ghana. Data on the future intentions of 284 students to pay taxes, childhood state support, and patriotism were gathered using a structured questionnaire. Descriptive and inferential statistics were utilized in the data analysis, such as multiple linear regression, Cronbach's alpha reliability, and correlation analysis. The results indicate that receiving state assistance during one's childhood has a substantial influence on patriotism, but a negligible effect on individuals' future intentions to pay taxes. This research questions the traditional notion that taxpaying intentions are significantly influenced by state support during childhood. Instead, it underscores the importance of analyzing future taxpaying intentions through the lens of patriotism. The identification of patriotism as a significant incentive for future tax compliance indicates that cultivating a sense of national pride may increase tax compliance. Furthermore, it urges policymakers to confront elements that hinder the development of patriotism, promote a sense of national pride and civic responsibility, and enhance tax compliance among prospective taxpayers in developing countries. Promoting the engagement of young adults in democratic processes about taxation may enhance subsequent adherence while cultivating supportive citizens.

KEYWORDS
State Support Programs, Patriotism, Tax Compliance, Taxpaying Intentions, Developing Economy, Ghana

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Jones Adjei Ntiamoah , Kofi Opoku-Asante , Peter Arhenful , Mathew Owusu-Mensah , "Exploring the Influence of State Support Programs on Patriotism and Future Taxpayer Intentions: Insights from a Developing Economy," Universal Journal of Accounting and Finance, Vol. 12, No. 2, pp. 34 - 47, 2024. DOI: 10.13189/ujaf.2024.120202.

(b). APA Format:
Jones Adjei Ntiamoah , Kofi Opoku-Asante , Peter Arhenful , Mathew Owusu-Mensah (2024). Exploring the Influence of State Support Programs on Patriotism and Future Taxpayer Intentions: Insights from a Developing Economy. Universal Journal of Accounting and Finance, 12(2), 34 - 47. DOI: 10.13189/ujaf.2024.120202.