Assessment of provisional taxpayers compliance with tax laws: A case for Oshakati Office
The purpose of the study was to make an assessment of the provisiona l taxpayers· compliance with tax laws at the Oshakati Inland Revenue Offi ce. The study seek answer to the fo llowing resea rch questions; (I ) What is the level of compliance to tax laws among the provisional tax payers registered with the IRD Oshakati Office? (2) What are the fac tors that influence provisiona l taxpayers' compliance with tax laws among the provisional taxpayers registered with the fRD Oshakati Office? (3) What strategies can be used to mitiga te on the compliance with tax laws among the provisiona l tax payers registered with Oshakati Office? The study utili zed a mi xed method to co llect data from employees fo r lRD Oshakati Offi ce and the taxpayers for IRD Oshakati Offi ce. The quantitati ve dimension of the study used a stratified random sampling strategy to select 3 76 taxpayers who completed a closed ended que tionnaire and a purposeful sampling strategy through the use of an in-depth face to face interview was used to select data from 14 empl oyees fo r Oshakati Inland Revenue. The findings of the study show that the level of compliance to tax payment by tax payers at the Oshakati Inland Revenue office is 36.9% which is less than 50%. In addition, the study also found out that the attitudes of the taxpayers have effect on their compliance to tax payment at the IRD Oshakati Office. The study a lso fo und out that the level o f compliance of the taxpayers relate to their income. Those who earn more, are more compliant than those who earn less. The study also fo und out that the level of governmental accountability and transparency detem1ines their level of compliance to the payment. More so, the study a lso unveiled that the level of educa tion, understanding public responsibility towards the benefits of paying taxes influence an individua l's decision to be compliant with tax laws. Based on the findings above, the study recommended the need to educa te the genera l publi c on the importaJJCe of complying with tax laws, and that the taxpayers need to be given a total ownership and autonomy understand that they are the ones who keep the government revenue run and economically functional. The study also recommended that there should be a li ve broadcast and campaigns to a lert the general public of their legitimate role in being compliant to paying their taxes
Taxpayers compliance, Oshakati Inland Revenue Office, Tax laws, University of Namibia, Namibia
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