A comparative analysis of the effects of public tax education and tax amnesty on tax compliance in Windhoek

This study was conducted with the aim of comparing the effects of public tax education and tax amnesty on tax compliance. The Ministry of Finance (MoF) as the custodian of the management and administration of state funds grapples with a widening budget deficit which is becoming untenable. The Revenue department has accumulated massive tax debts spanning over many decades. This has been aggravated by the imposition of compound interest on outstanding amounts. In most cases, the amount owing now exceeds the capital amount. The causal-comparative research design was adopted in this study as it identifies differences between dependent variables and independent variables. Quantitative research methods with a self-administered questionnaire were used to collect data from taxpayers. A probability sampling frame was then used to ensure that every taxpayer had an equal chance ofbeing selected. Analysis ofVariance (ANOVA) was used to test the research hypothesis because it requires fewer measurements to discover significant effects. Furthermore, descriptive statistics such as frequencies and percentages were used in order to explain the effects of public tax education and tax amnesty on tax compliance among Windhoek CBD taxpayers. Based on the outcomes, it comes out clearly that the Inland Revenue Department had no educational programs in place to provide training, teaching, and education to taxpayers. All that they do currently is to remind taxpayers about their tax obligations and compliance while the public lack basic skills and knowledge regarding tax. Whilst it seems that the tax amnesty is aimed at increasing tax revenues in the State Budget, only a handful of taxpayers came forward to participate in the program and the Inland Revenue Department did not collect as much debt owed as expected. The Inland Revenue Department needs to do more to come up with educational strategies to educate tax-payers and ensure that tax-payers gain basic knowledge, especially on filling tax-return forms. They also need to educate taxpayers and create awareness on the importance of tax amnesty programs by ensuring that the public understands the benefits and consequences of the program. Both tax amnesty and tax education programs if well implemented could help to enhance the level of compliance which would help taxpayers to comply voluntarily through all possible ways

Grantor dc:publisher

University of Namibia

Year dc:date.issued

2020

Author dc:creator

• Mwapopi-Hanghome, Elise

Advisor dc:contributor.advisor

• Mtigwe, Bruce

• Public tax education
• Ministry of Finance (MoF)
• Budget deficit
• Tax compliance
• Namibia
• University of Namibia
• Windhoek

Language dc:language.iso

en

Handle dc:identifier.uri

http://hdl.handle.net/11070/4103

OAI identifier oai:identifier

oai:repository.unam.edu.na:11070/4103