Wealth, EukeriaShilongo, Victorina Nandjila2025-09-172025-09-172025http://hdl.handle.net/11070/4124A thesis submitted in partial fulfilment of the requirements for the Degree of Master of Science in Accounting and FinanceThis quantitative study analysed the factors influencing Namibian individual taxpayers’ decisions to participate in Namibia's tax amnesty programs. The study aimed to address the persistent challenge of low tax compliance in Namibia, particularly in the context of non-compliance among individual taxpayers. Using primary data from a sample of 375 respondents, the research investigated the effects of demographic variables (age, income level, occupation, and gender), tax knowledge, understanding, perceived fairness, transparency, awareness, and perceived tax benefits on participation in the tax amnesty program. In this study, Structural Equation Modelling technique namely "Partial Least Squares" referred as SEM-PLS was selected to test the presented hypotheses and relationships between these variables. Namibian taxpayers’ participation in tax amnesties is influenced by income levels, tax knowledge and fairness, while their age and gender are not associated with this decision. Peculiar to Namibian individual taxpayers, age and gender are not important factors in influencing compliance or tax amnesty participation. The results highlighted the importance of occupation particularly for self-employed taxpayers and showed that perceived transparency held greater relevance in Namibia than in similar studies conducted elsewhere. These results illustrate the special compliance problems of self employed taxpayers in emerging economies. The findings expand the tax compliance literature and considerations for improving the success of amnesty programsenTax amnestyTax complianceNamibiaStructural equation modellingTaxpayer awarenessAmnesty participationUniversity of NamibiaThesis