Effect Of Tax Fairness On SMEs Voluntary Tax Compliance In Uganda

Abstract

Abstract

In a bid to address the notion of sustainable development by both developed and developing nations’ they ought to maximize tax collections if they are to be self-reliant. However, it is reported that tax evasion and avoidance is a major challenge for tax revenue collection by underdeveloped countries attributed to unfair taxes. Therefore, the study sought to examine the effect of tax fairness on SMEs tax compliance. The meta-analysis methodology employed in this study involves the systematic identification, selection, and coding of relevant literature using predefined criteria. The findings revealed that there is significant effect of tax equity, tax simplicity and tax transparence on SMEs tax compliance. To this note, Policymakers are encouraged to focus on strategies that enhance tax education, promote trust in government institutions, and ensure that the tax system is perceived as fair by SMEs.