Conceptual Framework to Investigate the Impact of Taxpayer Education on Tax Compliance: A Case of Small Medium Enterprises in the Otjozondjupa Region, Namibia
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
Confidente Reporter. (2016 December). Finance must prime tax compliance. Windhoek: Confidente.
Frank, M.M., Lynch, L.J & Rego, S.O. (2009). Tax reporting aggressiveness and its relations to aggressive financial reporting . The Accounting Review 84 (2), 467-496.
IMF. (2011, March 8). Revenue mobilization in developing countries. Policy papar prepared by the Fiscal Affairs Department. Washington D.C: International Monetary Fund.
Misra, R. (2004). A Thesis on: “The Impact of Taxpayer Education on Taxpayer Education on Tax Compliance in South-Africa. Cape Town: University of Kwazulu-Natal.
NAMPA. (2013 November). Finance Minister embarking on taxation campaigns.Windhoek: Lelamobile.com.
New Era Staff Reporter. (2016 October). Citizens warned of heavy price for not paying taxes. Windhoek: New Era.
The Namibian.com. (2014). Shivute speaks about being a 'taxman'. Windhoek: The Namibian.
The Republic of Namibia. (2015). Government Gazette:VAT Amendmnent Bill (Act 12 of 2015). Windhoek: Government of Namibia.
Touche & Deloitte. (2011). Namibian Tax Guide. Windhoek: Deloitte & Touche.
Babbie, E & Mouton, J. 2001. The practice of social research. Cape Town, Oxford University Press
Berhane, Z. (2011).The Influence of Tax Education on Tax Compliance Attitude. A Master thesis submitted to Addis Ababa University of Graduate Studies.
Gitaru, K. (2017).The Effect of Taxpayer Education on Tax Compliance in Kenya. A case study of SMEs in Nairobi Central Business District. A Master thesis submitted to the University of Nairobi, School of Economics.
Hussey, J. & Hussey, R. (1997). Business Research – A Practical Guide for
Undergraduate and Post Graduate Studies. (London: Macmillan Press Ltd)
Fischer CM, Wartick M, Mark M (1992). Detection Probability and Taxpayer Compliance: A Review of the Literature. Journal of Accounting. (11) 1-46.
Lavrakas, P.J. (ed.) (2009). Encyclopaedia of Survey Research Methods. 2nd Volume. (California: Sage Publications, Inc.)
Monyo, J.W. (2013).The Effects of Taxpayers Education Program on Voluntary Tax Compliance among Small and Medium Enterprises: A Case of ILALA Municipal. A master’s thesis submitted to Mzumbe University.
Palil, M.R. (2010).Tax Knowledge and Tax compliance Determinants in Self-Assessment System in Malaysia. A doctoral thesis submitted to Department of Accounting and Finance, Birmingham University, United Kingdom.
Welman, Kruger & Mitchell (2005). Research Methodology. Third Edition. Cape Town. Oxford Southern Africa
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 3.0 License.