Category Archives: VOLUME 9, ISSUE 1

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An Investigation into the Drivers of Tax Non-Compliance by Small and Medium-Sized Enterprises in Cameroon: Empirical Evidence from the North West Region
Author’s Details: *1 Fabien SUNDJO 2 Irene NEH CHE (1)University of Bamenda-Cameroon, Higher Teacher Training College,Department of Economics 2 Pan African Institute of Development-Bamenda-Cameroon and 1University of Buea-Cameroon
This study investigated the key drivers of tax non-compliance in the North West Region of Cameroon. Specifically, the study aimed at investigating the effects of the level of tax education of the managers of SMEs, turnover of SMEs, perception of the future tax penalties (cost), corruption and tax rate on tax noncompliance. To achieve these objectives, data was collected using questionnaires with a sample of 200 respondents from the business world. To ascertain the reliability of instruments used, pre-tests were conducted and a pilot test was conducted. Data were analyzed using both descriptive and inferential statistics. The Probit Regression Model was used to test the hypothesis of the study. The findings from the study revealed that a unit increase in tax education of the managers of SMEs would lead to a decrease in the likelihood for SMEs not to comply with tax payment. It was also observed that unit increase in turnover would lead to a decrease in the likelihood for the SMEs not to comply with the payment of taxes, a unit increase in future tax penalties (cost) will lead to an increase in the likelihood for the SMEs not to comply to tax payment and unit increase in corruption will lead to an increase in the likelihood for the SMEs not to comply with tax payment. From the test results, in order to improve on the situation of tax payment in Bamenda, taxpayer‟s education need to be intensified, lowering the tax rates to enhance tax collections and implementing high penalty rates. The government should be more involved in making laws that will encourage compliance by improving the taxpayers‟ attitude. Tax authorities should strive to give taxpayers high quality services as stipulated in the corporate plan and in the taxpayer‟s charter.
Keywords: Tax, Tax Non-compliance, Small and Medium-Sized Enterprises and Probit Model

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