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A conceptual framework of tax knowledge

Author

Listed:
  • Marina Bornman
  • Pusheletso Ramutumbu

Abstract

Purpose - This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance. Design/methodology/approach - Relevant literature was sourced using keywords pertaining to tax knowledge to identify the constructs of the framework. Thereafter, secondary interview data on small business owners’ tax challenges were thematically analysed to test the proposed framework. Findings - Three elements of tax knowledge were identified, namely, general, procedural and legal tax knowledge. General tax knowledge relates to a need to have a fiscal awareness; procedural tax knowledge refers to understanding tax compliance procedures; and legal tax knowledge pertains to a need to understand regulations. Practical implications - The proposed framework may assist future research in providing a structured approach for assessing tax knowledge as a factor influencing tax compliance. The framework may also assist tax authorities in designing targeted tax education outreach programmes for taxpayers and improve their understanding of taxpayer behaviour to influence the compliance behaviour of its taxpayer population. Originality/value - An acceptable and specific measurement of tax knowledge as a factor of tax-compliance behaviour has been proposed and tested as a tool for analysing and discussing taxpayers’ knowledge variables.

Suggested Citation

  • Marina Bornman & Pusheletso Ramutumbu, 2019. "A conceptual framework of tax knowledge," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(6), pages 823-839, June.
    • Handle: RePEc:eme:medarp:medar-09-2018-0379
    DOI: 10.1108/MEDAR-09-2018-0379
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    Citations

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    Cited by:

    1. Agumas Alamirew Mebratu, 2024. "Theoretical foundations of voluntary tax compliance: evidence from a developing country," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-8, December.
    2. Emmanuel Oseifuah, 2025. "Augmented theory of planned behaviour, tax literacy and tax compliance in developing countries: a conceptual framework," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 14(3), pages 369-378, April.
    3. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.
    4. Mohd Aizat Raimi Mohd Ariaf & Nor Azrina Mohd Yusof & Lee Chai Chuen, 2025. "Understanding Tax Compliance Intention among E-Commerce Entrepreneurs: Proposing a TPB-Based Framework," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(7), pages 2360-2365, July.
    5. Wilsa Road Betterment Sitepu & Salwani Arbak, 2023. "Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-71, December.
    6. Lidija Hauptman & Berislav Žmuk & Ivana Pavić, 2024. "Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception," JRFM, MDPI, vol. 17(3), pages 1-32, February.

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