An investigation into the impact of taxpayers education on tax-compliance: A case study of SMES in Windhoek
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Date
2020
Authors
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Journal ISSN
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Publisher
University of Namibia
Abstract
The main objective of this study was to understand the impact of taxpayer education on
tax-compliance among small and medium enterprises in Windhoek. This study employed
both descriptive and analytical approaches whereby the quantitative approach which is
concerned with either determining the frequency with which something occurs, or the
relationship between variables was used. The questionnaire was the main instrument used
to collect theĀ· primary data in this approach and the questionnaire design that was used
included structured questions. Secondary data was collected from previous literature. The
specific objectives included: to detern1ine the nature and extent of the impact of taxpayer
education programmes on sensitisation of tax-payers among small and medium
enterprises; to evaluate the impact of the use of alternative media for tax-payer education
on tax-compliance among small and medium enterprises; and to come up with appropriate
strategies on taxpayers' education for better tax-compliance. The study used stratified
random sampling for the selection of respondents and gathered information from various
segments of the population. Data was collected through questionnaires.. Some of the
findings made included: It is necessary for the taxpayer to acquire tax knowledge which
will enable them to make the right compliance decisions. Tax is an important stream of
revenue for government's development projects. However, taxpayer education and
compliance by SMEs is poor in Namibia. Therefore, this study was conducted using SMEs
in Windhoek; It was found that high tax-rates and complex filing procedures were the
most crucial factors causing non-compliance ofSMEs. Other factors like multiple taxation
and lack of proper enlightemnent affect tax-compliance among the SMEs surveyed only
to a lesser extent. The government should therefore, consider increasing tax incentive
Description
A thesis submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration Finance
Keywords
Taxpayer education, Tax compliance, Small and medium enterprises, Windhoek, Namibia