DETERMINANTS OF TAX COMPLIANCE IN MICROFINANCE INSTITUTIONS IN BAMENDA

Description

Why do some microfinance institutions comply with their tax obligations while others do not? This book examines the determinants of tax compliance among microfinance institutions (MFIs) in Bamenda, Cameroon, focusing on tax awareness, tax digitalization and the perceived fairness of the tax system. Grounded in the Technology Acceptance Model, the Theory of Planned Behaviour and Social Exchange Theory, the study uses a descriptive survey design, with data collected from MFI staff through structured questionnaires and analysed using regression analysis. The findings show that tax awareness, perceived fairness, tax digitalization and institutional age all have a significant positive influence on compliance, with tax awareness emerging as the strongest predictor. The book concludes with practical recommendations for regular taxpayer education, reliable digital tax platforms and transparent tax administration. It is a valuable resource for tax authorities, policymakers, MFI managers, accountants, students and researchers.