Archive
The Effect of Taxation on the Cameroonian Economy: Case of Small and Medium Scale Enterprises.
Authors
Cynthia Ebanganow Chunow, Joshua Sopuru
Abstract
This study aims to assess the causes and effects of taxation on Small and Medium-Scale Enterprises (SMEs) and the national economy of Cameroon. The study will examine the perception of SMEs regarding taxation and government spending, the level of awareness and compliance with taxation among SMEs, and the perception of SMEs on the effect of taxation on the economy of Cameroon. The study area is the south-western region of Cameroon, and a total of 250 respondents were selected from various SMEs using a purposive sampling method. The data was collected using a structured online questionnaire. Three hypotheses were tested, indicating no significant difference in the perception of taxation and government spending among SMEs, no significant difference in the level of awareness and compliance with taxation among SMEs, and no significant difference in the perception of the effect of taxation on the economy of Cameroon among SMEs. The study is expected to be helpful to tax administrators, policymakers, and other stakeholders, as it will provide insight into the impact of taxes and their schemes on the development of Cameroon.
Keywords
Corporate Reputation, taxation, government spending, performance of SMEs
DOI
References
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Azmi, A., Sapiei, N.S., Mustapha, M.Z. & Abdullah, M. (2016). SMEs’ tax compliance costs and IT adoption: the case of a value-added tax. International Journal of Accounting Information Systems,23(12), pp. 1-13.
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Devarajappa, S. (2017). Tax Invasion in India: A Study of Its Impact on Revenue of the Government. ERPA International Journal of Economic and Business Review, 5(9), 1-12.
Berisha, G., & Pula, J. S. (2015). Defining small and medium enterprises: A critical review. Academic Journal of Business, Administration, Law and Social Sciences, 1(1), 17–28.
Boateng, A.A. (2015). An examination of challenges and prospects of microfinance institutions in Ghana.Journal of Economics and Sustainable Development, 6(4), pp. 52-60.
Brainyyah, M. Q. (2013). The effect of tax fairness, tax knowledge, and tax complexity on tax compliance: The case of SME entrepreneurs’ taxpayers in Malang. Jurnal Ilmiah Mahasiswa FEB, 1(2), 81–87.
Brockmann, H., Genschel, P., & Seelkopf, L. (2015). Happy taxation: increasing tax compliance through positive rewards? Journal of Public Policy, 15(10), 1–26.
Casal, S., Kogler, C., Mittone, L. & Kirchler, E. (2016). Tax compliance depends on the voice of taxpayers. Journal of Economic Psychology, 56(10), pp. 141-150.
Chan, S.G., Ramly, Z. & Karim, M.Z.A. (2017). Government spending efficiency on economic growth: Role of value-added tax. Global Economic Review, 46(2), pp. 162-188.
Chung, J. & Trivedi, V.U. (2003). The effect of friendly persuasion and gender on tax compliance behavior. Journal of Business Ethics, 47(2), pp. 133-145.
Damayanti, T. W. (2012). Changes in Indonesia tax culture, is there a way? studies through theory of planned behavior. Researchers World, 3(4), 8–15.
Dobrowolska, B. (2008). Value Added Tax in European Union Countries- Comparative Analysis, Acta Universitatis Lodziensis. Folia Oeconomica
Dunn, P., Farrar, J. & Hausserman, C. (2018). The influence of guilt cognitions on taxpayers’ voluntary disclosures. Journal of Business Ethics, 148(3), pp. 689-701.
Dwenger, N., Kleven, H., Rasul, I., & Rincke, J. (2014). Extrinsic and intrinsic motivations for tax compliance: Evidence from a held experiment in Germany (Working Paper No. C15). Verein fürSocialpolitik / German Economic Association.
Farrar, J., Kaplan, S.E. & Thorne, L. (2017). The effect of interactional fairness and detection on taxpayers' compliance intentions. Journal of Business Ethics, 154(1), pp. 1-14. https://doi.org/10.1007/s10551-017-3458-x.
Feld, L. P., & Frey, B. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law and Policy, 29(1), 102–120.
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