Excerpt
Table of Contents
ABSTRACT
1. INTRODUCTION
1.1 Research questions
2. LITERATURE REVIEW
2.1 Small and Medium Enterprises (SME’s)
2.2 Genesis of Tax Compliance Research
2.3 Theories of Tax Compliance
2.3.1 Theory of Planned Behaviour (TPB)
2.3.2 Economic Deterrence Theory (EDT)
2.3.3 Theory of Reasoned Action (TRA)
2.4 The Fischer Model
2.4.1 Fisher Model and Major Influences of Tax Compliance
2.5 Categories of Tax Compliance
2.6 Attitudes,Tax Education and Compliance
2.7 Perceptions and individual taxpayer education and compliance
2.8 Tax knowledge, tax education and compliance
3.RESEARCH METHODOLOGY
3.1 Population
3.2 Pilot study
3.3 Sampling and sampling procedures
3.4 Validity and reliability
3.5 Ethical considerations
4. DATA ANALYSIS
4.1 Demographics
4.2 Objective One
4.3 Objective Two
4.4 Interview questions and responses
4.4.1. Do you feel that you paying a fair tax?
4.4.2 Do you believe the current tax system is complex to understand?
4.4.3 Do you think by not paying tax there is a probability of detection and penalties?
4.4.4 Do you think by not paying tax there is a probability of detection and penalties?
5. Observations from primary data
5.1 Quantitative study results
5.2 Interview opinions of SMEs on tax
REFERENCES
- Quote paper
- Cosmas Mwanza (Author)Victor Katoma (Author), 2019, The Nexus of Tax Education and Compliance Among Small Business Enterprises, Munich, GRIN Verlag, https://www.grin.com/document/509819
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