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Literature Review on the Impact of Tax Knowledge on Tax Compliance among Small Medium Enterprises in a Developing Country

Author

Listed:
  • Newman Wadesango

    (University of Limpopo)

  • Mwandambira N

    (Midlands State University)

  • Mhaka Charity

    (Midlands State University)

  • Wadesango Ongayi

    (University of Limpopo)

Abstract

The purpose of this desktop study was to evaluate the impact of tax knowledge on tax compliance among small medium enterprises (SMEs) in a developing country. The study interrogated literature so as to ascertain if SMEs in the developing country under study possessed tax knowledge and also to identify the possible elements that constitute tax knowledge among SMEs. Other factors that could be influencing noncompliance among SMEs were identified as well as methods which could be adopted by tax Authority to increase awareness and compliance SMEs. The study established that SMEs in this particular developing country do not comply with tax law. The y possess only basic tax knowledge and lack a deeper understanding of tax issues. It also emerged that enhancing tax knowledge on its own without addressing the high tax rates and corruption will not positively impact on tax compliance behaviour among SMEs . The study recommends that a n introductory tax course be introduced, perhaps as an elective subject at the beginning of higher learning education so that students are aware of their responsibilities as future taxpayers. This education method could be expected to help cultivate responsible taxpayers.

Suggested Citation

  • Newman Wadesango & Mwandambira N & Mhaka Charity & Wadesango Ongayi, 2018. "Literature Review on the Impact of Tax Knowledge on Tax Compliance among Small Medium Enterprises in a Developing Country," International Journal of Entrepreneurship, Allied Business Academies, vol. 22(4).
    • Handle: RePEc:ris:ijentr:0079
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    Citations

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    Cited by:

    1. Kwabena Adu-Ababio & Aliisa Koivisto & Andreya Kumwenda & Gregory Chileshe & John Mulenga & Mutemwa Mebelo & Ian Mufana & Yenda Shamabobo, 2023. "Assessing the impact of an intervention to withhold value-added tax in Zambia," WIDER Working Paper Series wp-2023-21, World Institute for Development Economic Research (UNU-WIDER).
    2. Zanele Matshona & Mabutho Sibanda & Masibulele Phesa, 2024. "Tax Knowledge and Tax Behaviour of Individual Taxpayers in South Africa: A Scoping Review," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 299-316, September.
    3. Ms. Exildah Namangulu Nsangu & Dr. Lubinda Haabazoka, 2024. "A study of the effect of Mobile Money Services on Tax Compliance in zambia: A case of MFEZ and CBD Lusaka," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 4(2).
    4. Oluwafadekemi S. Areo & Obindah Gershon & Evans Osabuohien, 2020. "Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(7), pages 833-860, July.
    5. Eliezer NIYORUGIRA, 2024. "The Effect of Taxpayer Awareness on Tax Compliance in Rwanda (Case Study: Kigali Sector 2022)," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 618-638, April.
    6. Indah Masri & Tryas Chasbiandani & Diandra Kamila Rasyid & Nur’Aini Nur’Aini, 2024. "Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 131-137, July.

    More about this item

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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