An investigation into the impact of taxpayers education on tax-compliance: A case study of SMES in Windhoek

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 the· 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

Grantor dc:publisher

University of Namibia

Year dc:date.issued

2020

Author dc:creator

• Kankondi, Pombili Hilma

Advisor dc:contributor.advisor

• Sharma, KR

• Taxpayer education
• Tax compliance
• Small and medium enterprises
• Windhoek
• Namibia

Language dc:language.iso

en

Handle dc:identifier.uri

http://hdl.handle.net/11070/4050

OAI identifier oai:identifier

oai:repository.unam.edu.na:11070/4050