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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.

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.

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.