An Investigation of the Factors that Influence Tax Non-compliance

Small and medium-scale enterprises (SMEs) are recognized global for being the backbone of the economy through; economic advancement; innovation wealth generation and furthering growth. SMEs have a high tax noncompliance rate which hinders the development they bring to many economies. This research will study those factors that have an impact on tax non-compliance within small and medium enterprises in industrial area Windhoek Namibia. Tax revenues collected from personal income tax represent important portion of the government budget tax revenues. International mobility of individuals enables individuals to earn income abroad. Most developed countries apply resident principle of taxation meaning that residents who earn foreign income have worldwide tax liability in their country of residence. Income tax reporting compliance is important part of a broader topic of the tax compliance of taxpayers.