E‐Levy Implementation and the Performance of SMEs in Ghana: Role of Digital Literacy

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Explanatory analysis shows e-levy negatively affects SME performance in Ghana, highlighting digital literacy's mediating role.

The e-levy has a negative and significant effect on SME performance in Ghana, emphasizing the importance of tax policies.
Digital literacy mediates the relationship between e-levy and SME performance, effectively offsetting negative impacts.
Data was collected from 404 SME owners and managers across Ghana using structured questionnaires for analysis.
The results suggest that enhancing digital literacy is crucial for SMEs to transform tax challenges into growth opportunities.

Adela et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark