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This study investigated the effects of digitalisation of tax administration on tax compliance among selected small and medium enterprises (SMEs) in Ibadan North West Local Government Oyo State, Nigeria. The study was anchored on the Technology Acceptance Model (TAM), which explains technology adoption through perceived usefulness, perceived ease of use, and external constraints. A descriptive survey design was adopted, and structured questionnaires were administered to 367 SMEs across key business sectors. Of these, 352 valid responses were analysed using SPSS through descriptive statistics and ANOVA. The study examined the level of digital technology adoption, the perceived influence of digital tax administration on compliance, the drivers of non-compliance, and preferred policy measures for improvement. Findings revealed generally low digital technology adoption among SMEs, with 42.9% reporting very low adoption and 36.6% reporting low adoption. The major barriers were poor internet connectivity, high cost of technology and digital tools, limited technical skills, and inadequate awareness. Perceptions of digital tax reforms showed limited realised compliance benefits, as 48.9% of respondents reported no noticeable improvement in compliance, 21.3% reported improved ease of compliance, while 29.8% stated that compliance had become more difficult. Non-compliance was mainly linked to limited awareness of tax obligations, weak enforcement, affordability challenges, and low digital capability. The study concludes that digitalisation can improve SME tax compliance only when foundational readiness gaps are addressed. It recommends improving broadband reliability, reducing digital access costs, strengthening taxpayer education, simplifying digital tax processes, providing practical training, and ensuring consistent and fair enforcement.

The purpose of this study is to evaluate the impact of the burden of tax compliance on small and medium-sized businesses (SMEs) in Durban, which is located in South Africa. Taxes impose considerable and regressive compliance costs, which restrict the growth of small and medium-sized enterprises (SMEs), notwithstanding the efforts of the government. During the course of this investigation, quantitative, cross-sectional, and survey research methodologies were utilised. The creation of new jobs is the objective of the 'New Growth Path' initiative of the South African government. The realm of small businesses is the most widespread sector that has the potential to assist in the achievement of this objective. On the other hand, the development of this sector is hampered by rules concerning tax compliance. The number of small enterprises in KwaZulu-Natal has decreased by 13.5% over the past several years. According to the findings of a survey conducted with 96 small and medium-sized enterprises (SMEs), forty percent of SMEs consider regulatory expenses to be the primary barrier to growth. The burden of tax compliance is continuously increasing, and the costs of tax compliance continue to be regressive, which places an even bigger strain on small firms by increasing the burden. As a result of the fact that the majority of their resources are devoted to tax compliance requirements, the findings suggested that the majority of small and medium-sized enterprises (SMEs) prefer tax regimes that are simpler and have lower rates. It has been established via previous research that the costs associated with tax compliance are large, regressive, and continue to increase, resulting in an administrative burden. Tax advantages for small businesses in South Africa are not very impressive, and the majority of owners are not aware of the tax savings that are available to them. It is suggested that Social Security Administration (SARS) launch more efficient efforts in order to educate proprietors of small businesses about the concessions that are available.

This study’s objectives were to assess the extent the AEO programme contributed to improved customs tax compliance among participating businesses and how the AEO programme has affected trade facilitation in South Africa. A mixed-method research approach was used, combining qualitative and quantitative data from a survey. The sample size was 22, selected through purposive stratified sampling, including 1 tax lecturer from the University of KwaZulu-Natal and 21 middle management employees from the South African tax administrator’s AEO department. Key informants reported that the AEO programme has enhanced compliance rates through the implementation of improvement initiatives, the establishment of partnerships, and support for non-compliant applicants. The AEO programme is a voluntary initiative created by the World Customs Organisation in order to ensure compliance and facilitate trade. The programme enhances trade by offering dedicated support through CRM teams, streamlining business operations, and ensuring the swift release of goods.

The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study adopted a quantitative approach using a self-administered questionnaire which was e-mailed to a sample of SMEs and tax practitioners by using a link to QuestionPro. Tax compliance was viewed as a burden by SMEs, with the majority opting to outsource their tax matters to tax practitioners. SMEs and tax practitioners supported the recommendation that if SMEs attend frequent tax training, this may assist in reducing the tax compliance burden of SMEs. The study recommends that SARS conducts frequent tax training aimed at SMEs. The study contributes to the body of knowledge by using both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.

Effective tax systems rely on tax literacy and tax compliance behaviour among taxpayers for government revenue mobilisation. However, the extant literature suggests that in sub-Saharan Africa, mobilising tax revenue to fund public services and infrastructure development to achieve the United Nations’ Millennium Development Goals (SDGs) remains a great challenge. According to the 2024 Revenue Statistics in Africa report, jointly undertaken by the African Union Commission (AUC), African Tax Administration Forum (ATAF), the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the average tax-to-GDP ratio was 16% in African countries in 2022, compared to 19.3%, 21.5% and 34.0% respectively for  Asia and the Pacific, Latin America and the Caribbean, and OECD countries. Despite being recognised as a critical aspect of tax compliance, the role played by political legitimacy in taxpayer compliance behaviour remained under-explored in developing countries. This study proposes an Augmented Theory of Planned Compliance Behaviour (ATPCB) framework, based on Ajzen’s (1991) theory of planned behaviour (TPB) and both the deterrence and accommodation theories of compliance, to predict taxpayers’ compliance behaviour, especially in developing countries. The framework comprises four components: attitude, subjective norms, perceived behavioural control, and political legitimacy. The findings of this study have implications for policymakers and researchers as it will assist future research in providing a structured approach for assessing taxpayers’ compliance behaviour. Also, it will provide interested parties with a better understanding of the combined effects of individuals’ beliefs, attitudes, norms, and political legitimacy on tax compliance. Lastly, the study will assist governments in deciding the future course of action towards effective policymaking for taxation and revenue mobilisation.

The aim of this study is to assess the relationship between SMEs tax knowledge and tax compliance in Durban, South Africa. The self-assessment system was introduced in 2001 by the South African Revenue System sought to make is easier for individuals and organisations to file their declarations and pay their taxes, without the interactions with tax authorities which were seen as inefficient. However, non-compliance among businesses continues to be high, particularly among SMEs, with numerous factors such as a lack of professional guidance, knowledge, and resources cited as a key factor contributing to poor compliance. This research study adopted a quantitative approach, using survey questionnaires to collect data from SME managers and owners. A total of 93 responses were collected and analysed to identify trends in tax knowledge and compliance behavior among these enterprises. The results showed that although SMEs have a good knowledge of taxpayer responsibilities and value-added tax, they have poor knowledge about turnover and payroll tax. Moreover, there were no statistically significant relationships were found between their level of tax knowledge and tax compliance. The findings suggest a need for targeted education and training programs to improve tax knowledge among SMEs. Simplifying tax processes and enhancing the accessibility of tax information could lead to higher compliance rates, thereby benefiting the South African economy through improved tax revenue. This study contributes to the existing body of tax literature by highlighting the importance of tax knowledge in ensuring compliance among SMEs. It provides practical recommendations for policymakers and tax authorities to enhance SME tax compliance through improved education and simplified tax systems.

Since the seminal work of Allingham and Sandmo in 1972, tax evasion has been firmly established as a complex and multifaceted global issue. This study posits that one practical approach to mitigate tax evasion in developing countries is to utilise Cressey’s (1953) fraud triangle model as a framework for analysing taxpayers’ decisions. The theory explains why individuals commit fraud, including tax evasion, through three key factors: pressure, opportunity, and rationalisation. The study used the theoretical research method (literature review) as postulated by Alm (2011) to examine and explain the tax evasion phenomenon. The findings suggest that utilising the fraud triangle model (in the context of new technology such as artificial intelligence, machine learning, data mining and deep learning) will be beneficial to policymakers. First, it will assist tax authorities in profiling taxpayers by focusing on behaviours and other factors (economic and non-economic) that influence tax evasion. Next, with this framework, tax authorities can formulate advanced risk management strategies that directly tackle the fundamental elements of the Fraud Triangle, thereby improving their efforts against tax evasion. Furthermore, it offers invaluable guidance to lawmakers and policymakers, preparing them to develop strong legislation aimed at narrowing the tax gap from aggressive tax avoidance and evasion schemes. Finally, the framework can illuminate broader economic or industry-wide circumstances that increase the overall risk of tax evasion, facilitating proactive measures before difficulties arise. Thus, integrating the fraud triangle framework into the tax administration process can improve the efficiency and effectiveness of tax authorities and contribute to fairer tax systems in developing countries.

The study criticizes the way South Africa collects taxes from different segments of the population, primarily pensioners and workers with two sources of income. It also condemns the ineffective manner in which it administers some tax payouts, especially in the unfairness that has shown bias to some groups. Primarily, taxing of the pensioners is condemned, as well as the taxing of second earnings of employees, mainly where there were victims of the apartheid policies. The paper recommends taxing people with caution, in order not to perpetuate apartheid-initiated poverty of the South African masses of people, and in cases where earners who are being taxed could be having extra financial responsibilities. In order to resolve these problems, taxpayers and tax preparers should make sure that tax laws are applied correctly, that they are aware of the consequences of breaking the Generally Accepted Accounting Principles (GAAP), and that they routinely review and update their tax return positions in response to modifications to accounting standards and tax legislation.

Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax Ombudsman. These issues are complicated by legal elucidations, legislative components, and regulatory frameworks. The paper aims to clarify the purpose of a tax legal audit expert at SARS in the initial phases of an audit procedure.  To answer this research question, a thorough mapping review using methodical, technique-based literature evaluation was conducted. The study found that the lack of skilled tax legal audit experts hampers the effectiveness and efficiency of tax audits. Therefore, tax authorities must invest in the skills of tax legal audit experts to improve audit outcomes.

Domestic revenue mobilisation is fundamental if African countries are to fund investments in health, education, infrastructural development, economic growth, human capital development, security, and prosperity to attain the Sustainable Development Goals by 2030. Some goals focus on eradicating poverty, reducing inequalities, strengthening institutions, and providing decent work. This requires resources and investment, yet Sub-Saharan African countries continuously struggle to mobilise enough revenue to meet basic government objectives. Through a critical literature review, this paper focuses on sustainable tax revenue mobilisation in Sub-Saharan African Countries, discussing the challenges, opportunities, and prospects for possible amelioration of tax systems. Challenges identified to explain the ineffectiveness of revenue mobilisation in these countries include the presence of a significant informal sector, weak tax administration capacities, the growth in the digital economy, corruption, governance quality, and increased tax avoidance and evasion by multinational companies. Possible prospects include taxation of the digital economy, taxing the informal sector, the capacitation of tax authorities, and the broadening of tax bases.