ABSTRACT
This research carried out an analysis of the determinants of tax compliance by Small and Medium Enterprises (SMEs) in the Magaba area, Harare. The main objectives of the study were to assess the level of tax compliance among SMEs in Harare and establi sh SMEs tax
determinants that aff ect their level of compliance . The study used both qualitative and
quantitative information. Primary data was collected through the use of questionnaires which
were given to SMEs in the Magaba area, Harare to fill and throu gh face to face interview with 4
owner SMEs who were randomly selected. The results indicated that the level of c ompliance
among SMEs was very lo w. The study then concluded that most SMEs were not voluntarily
willing to pay tax The study recommended that t he tax authorities should make an effort to
educate the SMEs about issues concerning tax. However the researcher also recommended that
stiffer penalties should be given to those who evade paying tax. The area that is recommended
for further study is the determination of how tax calculations should be simplified and redrafted to suit the ordinary laymen.
BINGURA, P (2021). An Analysis of Determinants of tax compliance by Small and Medium Enterprise in Harare. Afribary. Retrieved from https://tracking.afribary.com/works/an-analysis-of-determinants-of-tax-compliance-by-small-and-medium-enterprise-in-harare
BINGURA, PAMELLA "An Analysis of Determinants of tax compliance by Small and Medium Enterprise in Harare" Afribary. Afribary, 09 May. 2021, https://tracking.afribary.com/works/an-analysis-of-determinants-of-tax-compliance-by-small-and-medium-enterprise-in-harare. Accessed 25 Nov. 2024.
BINGURA, PAMELLA . "An Analysis of Determinants of tax compliance by Small and Medium Enterprise in Harare". Afribary, Afribary, 09 May. 2021. Web. 25 Nov. 2024. < https://tracking.afribary.com/works/an-analysis-of-determinants-of-tax-compliance-by-small-and-medium-enterprise-in-harare >.
BINGURA, PAMELLA . "An Analysis of Determinants of tax compliance by Small and Medium Enterprise in Harare" Afribary (2021). Accessed November 25, 2024. https://tracking.afribary.com/works/an-analysis-of-determinants-of-tax-compliance-by-small-and-medium-enterprise-in-harare