The study “examined the factors that influence tax compliance behavior of SMEs in the Accra Metropolis. The study employed the descriptive survey design underpinned by a quantitative approach to research. The main instrument for data collection was the questionnaire which was administered to a sample of 150 owner-managers of SMEs in the Accra Metropolis who were selected using the convenience sampling technique. The results of the study were analyzed using percentages and mean scores. The s...