An analysis of the factors that influence Namibian individual taxpayers to participate in tax amnesty programs

This 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 programs

Grantor dc:publisher

University of Namibia

Year dc:date.issued

2025

Author dc:creator

• Shilongo, Victorina Nandjila

Advisor dc:contributor.advisor

• Wealth, Eukeria

• Tax amnesty
• Tax compliance
• Namibia
• Structural equation modelling
• Taxpayer awareness
• Amnesty participation
• University of Namibia

Language dc:language.iso

en

Handle dc:identifier.uri

http://hdl.handle.net/11070/4124

OAI identifier oai:identifier

oai:repository.unam.edu.na:11070/4124