In the framework of this study, an attempt to identify the level of taxpayers� attitudes and tax\r\ncompliance behaviour towards tax systems, to identify factors which influence taxpayers�\r\nattitudes, to establish relationship between attitudes and tax compliance behaviour and to\r\nrecommend ways that may contribute to development of enhanced taxpayers� attitudes and\r\ncompliance behaviour among Small Medium Enterprises in Botswana. This research was a\r\nsurvey whose data is collected from two hundred taxpayers in Small Medium Enterprises.\r\nAfter the data was collected, it was analyzed using descriptive statistics then summarized and\r\npresented using statistical tools. From the findings, the conclusionis that taxpayer� attitudes\r\ndo affect their compliance behaviour and recommendations weremade to try andhelp these\r\nSMEs.
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