Forensic Accounting Among Business Entities Towards Voluntary Tax Payment System in Ghana: A Case Study of Total Energies Marketing Ghana PLC.

Voluntary tax compliance is a cornerstone of sustainable revenue generation in both
developed and developing economies. However, in Ghana, persistent challenges
such as low taxpayer education, weak enforcement structures, and limited use of
proactive accounting tools continue to undermine tax compliance efforts. This study
explores the predictive roles of forensic accounting practices and tax knowledge in

influencing voluntary tax compliance within the framework of Ghana’s self-
assessment tax system. Guided by Economic Deterrence Theory and Nudge Theory,

the study also investigates the moderating effects of corporate governance and tax
policy on these relationships. A non-experimental quantitative research design was
employed, using structured questionnaires to collect data from a purposive sample
of management and staff at TotalEnergies Marketing Ghana PLC. The results
demonstrate that the application of forensic accounting—through financial
transparency, audit integrity, and fraud detection—positively correlates with higher
tax compliance rates. Similarly, increased tax knowledge among corporate staff
significantly improves awareness and willingness to comply. Furthermore, the
presence of strong corporate governance systems and clear, fair tax policies was
shown to reinforce the influence of these two variables. The study contributes to the
growing body of literature on tax compliance by positioning forensic accounting and
taxpayer education as not only corrective tools but also proactive mechanisms for
enhancing voluntary compliance. It recommends that tax authorities and corporate
institutions prioritize these interventions to strengthen the culture of tax
responsibility and accountability in Ghana.