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DETERMINANTS OF TAX COMPLIANCE BEHAVIOUR OF SMALL AND MEDIUM SIZE BUSINESSES IN CAMEROON'S LITTORAL AND CENTRAL PROVINCES

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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.

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