Paper Title
Understanding the Culture of Filing Tax Returns in Ghana using the Pull, Push, and Mooring Framework

Abstract
Purpose: This paper sought to understand how tax compliance policy alternatives-push (enforcement), pull (trust-building) and mooring (service) dynamics influence tax returns filing culture switch intentions. Design/methodology/approach: A survey data from 497 persons who are in formal employment in a developing country (Ghana) was analyzed for the study. A Partial Least Square (PLS) model was used for data analysis. The variables, Push and pull (independent), mooring (moderate) and tax filing culture switch intentions (dependent) were measured using latent indicators. Findings: That both pull (trust-building) and push (enforcement) variables significantly influence tax returns filing culture switch intentions; however, pull variables (trust building) is relatively more influential. Mooring (service) variables moderate the pull-push-tax returns filing culture switch intention relationship. Practical implications: Recommended that tax authorities place emphasis on trust building tax systems while not neglecting enforcement of tax laws in order to improve level of tax returns filing. Originality/value: This paper contributed to literature by adapting a pull-push-mooring framework (a paradigm in migration studies) to proffer a policy approach that is more likely to propel a switch in poor tax returns filing culture in a developing country context. Keywords - Tax Returns, Pull-Push-Mooring, Trust, Enforcement, Culture Switch Intentions.