Conceptual Framework to Investigate the Impact of Taxpayer Education on Tax Compliance: A Case of Small Medium Enterprises in the Otjozondjupa Region, Namibia

Chucknorris Garikayi Madamombe

Abstract


Abstract – This paper presents a conceptual framework to investigate the impact of taxpayer education on tax compliance. A case of small medium enterprises (SMEs) in the Otjozondjupa region, Namibia was used. The descriptive survey design of the positivist approach of the quantitative method will be used. The reason for opting to use this design in this study is because it adheres to the view that only factual knowledge gained through human observations, including measurement, is trustworthy. Probability sampling technique of simple random will be used to allow each member of the population the same chance of being selected in the sample. The sample size will be 50 SMEs doing business within Otjozondjupa region. The primary data will be collected using survey questionnaires which will contain both closed and open ended questions. The questionnaire will be administered to SMEs in the Otjozondjupa region using random sampling. The first section of the questionnaire will contain the demographics, the following section will contain aspects on tax knowledge, education and tax attitudes. A 5 point Likert scale will be used requesting respondents to indicate as to the extent that they agree or disagree with the statements.
Keywords – taxpayer, small medium enterprises (SMEs), random sampling, tax knowledge


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