Abstract: “Payment of Income taxes has been extensively studied in Ghana since 1960. It has been analysed and evaluated by academicians, professionals, and governments. The hardest thing in the world to understand is income tax. Nevertheless it is vital that income tax is understood as it forms a critical element of how a government affects the lives of its citizens. The primary objective for this study was to find out factors affecting artisanal firms in the payment of income taxes. The other objectives were to identify peculiar challenges faced by Garage Owners, Kumasi, towards income tax payment. To identify ways of bridging challenges faced by both Ghana Revenue Authority (Domestic Division) and the informal sector taxpayer to inculcate culture of tax compliance. The research design employed in the study was purely qualitative, descriptive, exploratory and quantitative. The major research instrument used was structured questionnaire and interviews. The data gathered were analysed with the use”

Keywords: FACTORS, AFFECTING , PAYMENT , INCOME TAXES , ARTISANAL, FIRMS,, KUMASI