You are here


Journal Name:

Publication Year:

Abstract (2. Language): 
The paper reports the results of a survey of 575 small and medium size businesses operating in the manufacturing and wholesale sectors, that seeks to examine tax compliance behaviour in Cameroon's Littoral and Central Provinces. The study suggests that high registration cost and time consuming processes promote non-compliance of SME operators. The perception of a complex tax system results in registration non-compliance. A tedious compliance process results in filing non-compliance of SME owners. Perception of a fair system is likely to result in registration compliance. Perceiving the tax system as being clear, easy to understand and consistent promotes filing compliance.



ADAMS, C., AND WEBLEY, P. (2001), "Small business owner's attitudes on VAT compliance in the UK", Journal of Economic Psychology, 22(2), pp. 195-216.
AGHA, A. AND HAUGHTON, J. (1996), "Designing VAT systems: Some efficiency considerations", Review of Economics and Statistics, 78, pp.303-308.
ALLEY, C., MAPLES, A., VEAL, J., POLSON HIGGS AND CO. (2004), New Zealand taxation (1st ed.). Wellington: Brookers Ltd.
ALLINGHAM M.G, AND SANDMO A. (1972), "Income tax evasion: A theoretical analysis", Journal of Public Economics, 1(3-4), pp.323-38.
ALM J., TODD C., JONES M., AND MCKEE M. (2011), Taxpayer Information Assistance Services and Tax Compliance Behavior, Tulane University, Economics Working Paper Series, Working Paper 1101, April
ASHBY, J. AND WEBLEY, P. (2008), "But everyone else is doing it: A closer look at the occupational taxpaying culture of one business sector", Journal of Community & Applied Social Psychology, 18, pp.194-210.
AYYAGARI, THORSTEN BECK AND ASLI DEMIRGÜÇ-KUNT (2005), "Small and Medium Enterprises across the Globe", Available at
Oludele Akinloye AKINBOADE
410 pages. Accessed on 31-03-2009
AYRES, I., AND BRAITHWAITE, J. (1992), Responsive Regulation: Transcending the Deregulation Debate, Oxford, University Press, New York, NY.
AYRES, F., JACKSON, B., AND HITE, P. (1986), "An Empirical Analysis of Factors Related to the Degree of Aggression on Tax Return Positions by Professional Tax Preparers". Unpublished working paper (University of Colorado-Boulder).
BAJADA, C. (2002), Australia's cash economy: A troubling time for policymakers. Aldershot: Ashgate Publishing.
Growth, and Poverty: Cross-Country Evidence", Journal of economic growth, 10
(3), pp.199-229
BECK, P.J.D., & JUNG, W. (1994), "Tax Advise and Reporting Under Uncertainty: Theory and An Experimental Evidence", Working Paper, University of Illinois.
BEYENE ASMELASH (2002), "Enhancing the competitiveness and the productivity of small and medium scales enterprise (SMEs) in Africa: an analysis of differential roles of national government through improved support services", Africa Development, 27(3), pp.130- 156
BIRCH, A., PETERS, T., AND SAWYER, A. (2003), "New Zealanders' attitudes towards
tax evasion: A demographic analysis", New Zealand Journal of Taxation Law and Policy, 9(1), pp. 65-109.
(2008), Taxation and state-building in developing countries: Capacity and consent, Cambridge University Press.
CHALTOPADHYAY, S., AND DAS-GUPTA, A. (2002), The personal income tax in
India: Compliancecost and compliance behavior of taxpayers. New Delhi: National Institute of Public Finance and Policy.
CHIPETA, CHINYAMATA (2002), "The Second Economy and Tax Yield in Malawi",
Research Paper No. 113, African Research Consortium, Nairobi.
CHITTENDEN, F., KAUSER, S., AND POUTZIOURIS, P. (2003), "Tax regulation and
small business in the USA, UK, Australia and New Zealand", International Small Business Journal, 21(1), pp. 93-115.
CHRISTIAN, C.W., SANJAY, G., AND SUMING, L. (1993), "Determinants of Tax Preparer Usage: Evidence from Panel Data", National Tax Journal, XLVI (4), pp.
CRETES (2003), "Projet pilote d'appui aux PME", rapport final, Decembre 2003.
EUROPEAN COMMISSION (2007), "Simplified Tax Compliance Procedures for SMEs", Final Report of the Expert Group, June.
Niğde Üniversitesi
Dergisi, 2014, Cilt: 7, Sayı: 1, s.397-414
, "Record keeping practices and tax compliance of SMEs", eJournal of Tax Research, 3(2), pp. 288-334.
FAIRMAN, R., AND YAPP, C. (2005), "Making an impact on SME compliance behaviour: An evaluation of the effect of interventions upon compliance with health and safety legislation in small and medium sized enterprises", HSE RR366
FISCHER, C. M., WARTICK, M., AND MARK, M. (1992), "Detection probability and tax compliance: A review of the literature", Journal of Accounting Literature, 11(2), pp. 1-46.
FOUNTAIN, J. (2001), " Paradoxes of public sector customer service", Governance: An International Journal of Policy and Administration, 14(1), pp.55-73
FRANZON, L. (2000): "Tax evasion and tax compliance", In B. Bouckaert, & G. DeGeest, Encyclopedia of Law and Economics . Cheltenham: Edward Elgar.
GERXHANI, K., AND SCHRAM, A. (2006), "Tax evasion and income source: A
comparative experimental study", Journal of Economic Psychology, 27, pp.402¬422.
GILES, D., AND CARAGATA, P. (1999), The learning path of the hidden economy: The tax burden and tax evasion in New Zealand. Wellington: University of Victoria.
GOVERNMENT ACCOUNTABILITY OFFICE (2011), Tax Gap - Complexity and Taxpayer Compliance, US, Washington DC: GAO, report GAO-11-747T.
HODGSON, L., FARRELL, C., AND CONNOLLY, M. (2007), "Improving UK public
services: A review of the evidence", Public Administration, 85(2), pp.355-382
HOEFLICH, M. H. (1984), "Of Reason, Gamesmanship, and Taxes: A Jurisprudential and Games Theoretical Approach to the Problem of Voluntary Compliance", The American Journal of Tax Policy, 2, pp.9-88.
HOFSTEDE, G. (2001), Culture consequences: Comparing values, behaviours, institutions, and organizations across nations (2nd ed.). Thousand Oaks: Sage Publications.
HOFSTEDE, G., AND BOND, M. (1988), "The Confucius connection: From cultural roots to economic growth", Organizational Dynamics, Spring, pp.5-21.
JAMES, S., AND ALLEY, C. (2000), "Tax compliance, self-assessment and tax
administration", Journal of Finance and Management in Public Services, 2(2),
JOULFAIAN, D., AND RIDER, M. (1998), "Differential taxation and tax evasion by small business", National Tax Journal, 51(4), pp.675-687.
KAHAN, S.(1999), "Promoting e-filing", The Practical Accountant, 32(10): pp.69-73.
KAPLAN, E. S., RECKERS, P. M. J., WEST, S.G., AND BOYD, J.C. (1988), "An Examination of Tax Reporting Recommendations of Professional Tax Preparers", Journal of Economic Psychology, 9, pp.427-443.
KASIPILLAI, J. (2001), Understanding self-assessment: Taxpayer's perspective. Northern Tax Conference, City Bayview, Pulau Pinang, Malaysia, September 26.
Oludele Akinloye AKINBOADE
KLOOT, L. (1999), "Performance Measurement and Accountability in Victorian Local Government", The International Journal of Public Sector Management, 12(7),
KUPPUSAMY SINGARAVELLOO. (2006), The Composite Performance Index for Local Authorities in Peninsular Malaysia: A Measurement, In proceedings of the National Conference on Public Management, 2006, December, Universiti Utara Malaysia.
MCGEE, R., HO, S., AND LI, A. (2008), "A comparative study on perceived ethics of tax evasion: Hong Kong vs the United States", Journal of Business Ethics, 77, pp. 147¬158.
MASSEY, C., AND QUIN, P. (2001), Final report to the Ministerial Panel on business compliance costs: Review of responses from business. Palmerston North: New Zealand Centre for SME Research, Massey University.
MO, PHYLLIS AND LAI LAN (2003), Tax avoidance and anti-avoidance measures in major developing economies, Westport.
MORSE, S., KARLINSKY, S., AND BANKMAN, J. (2009), "Cash businesses and tax
evasion", Stanford Law and Policy Review, 20 (1), pp.37-68.
NDJANYOU L.(2001), Risque, l'Incertitude, et Financement Bancaire de la P.M.E.
Camerounaise : I'exigence d'une analyse specifique du risque. Üniversite de Dschang, Faculte des sciences economiques et de gestion.
NOBLE, P. (2000), Qualitative research results: The New Zealand cash economy - A study of tax evasion amongst small and medium businesses. presented at the meeting of the CTSI 1st International Conference, Australian National University,Canberra , 4-5 December
Understanding and Influencing Taxpayers' Compliance Behaviour, France, Paris: OECD Forum on Tax Administration.
"Domestic Resource Mobilisation for Development: the Taxation Challenge", OECD Global Forum on Development
"Improving Taxpayer Service Delivery: Channel Strategy Development", Guidance Note, Forum on Tax Administration , Taxpayer Services Sub-group, May.
PFISTER, M. (2009): Taxation for investment and development: an overview of policy challenges in Africa, Available at,
accessed on 21-11-2012 PRESCOTT, S., AND HOOPER, K. (2009), "Commons and anti-commons: Tongan
business experiences in New Zealand", Pacific Accounting Review, 21(3), pp.286¬303.
Niğde Üniversitesi
Dergisi, 2014, Cilt: 7, Sayı: 1, s.397-414
PRETTY, I., AND NEGADI, A. (2012), "Tackling 'disturbing' tax evasion and avoidance", Public Service Europe, available at, accessed on 4-11-2012
PRICE WATERHOUSECOOPERS (2013), "The ease of paying taxes around the world", Available at:, accessed on 01-02-2013
RAWLINGS, G. AND BRAITHWAITE, V. (2003), "Voices for change: Australian
perspectives on tax administration", Australian Journal of Social Issues, 38(3),
RONDINELLI, DENNIS A (2007), "Governments Serving People: The Changing Roles of
Public Administration in Democratic Governance", in Dennis A. Rondinelli (ed), Public Administration and democratic governance: Governments Serving Citizens, A United Nations Publication, Publication No.: ST/ESA/PAD/SER.E/, pp.1-28
ROTH, J. A., SCHOLZ, J. T., AND WITTE, A. D. (1989), Taxpayer Compliance, Volume 1: An Agenda for Research. Philadelphia, PA: University of Pennsylvania Press.
SACKEY, HARRY A. (2007), "Private Investment for Structural Transformation and Growth in Africa: Where do Small and Medium-Sized Enterprises Stand?" available at 2007_anglais_15-part-III-3.pdf, accessed on 2-05-2010
"SME scenario around the world",, Accessed on 10-10-2008
SIGALA, M., BURGOYNE, C., AND WEBLEY, P. (1999), "Tax communication and social influence: Evidence from a British sample", Journal of Community & Applied Social Psychology, 9, pp.237-241.
SLEMROD, J., AND SORUM, N. (1984), "The Compliance Cost of the U.S. Individual Income Tax System", National Tax Journal, 37(4), pp.461-474.
SMALL BUSINESS PROJECT (2005), "Counting the Cost of Red Tape for Business in South Africa", Johannesburg: SBP.
SPICER, M AND BAKER, L (1980), "Fiscal Inequity and Tax Evasion: an experimental approach", National Tax Law Journal, .33, pp.171-175.
WALSH, KEITH (2011), "Understanding Taxpayer Behaviour - New Opportunities for Tax Administration", Office of the Revenue Commissioners, Ireland.
WESTAT INC. (1980), "Individual Income Tax Compliance Factors Study, Qualitative Research., United States Internal Revenue Service, February.
WILLIS, S. J. (1985), "Masks, Magic and Games: The Use of Tax Law As a Policy Tool", The American Journal of Tax Policy (Spring), pp.41-79.
Oludele Akinloye AKINBOADE
YANKELOVICH, S., AND WHITE, INC. (1984), "Taxpayer Attitudes Survey", Final Report, Public Opinion Survey Prepared for the Public Affairs Division, Internal Revenue Service, New York.

Thank you for copying data from