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                <text>Staff  Publications</text>
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              <text>IMPACT OF ONLINE TAX SYSTEM ON TAX COMPLIANCE OF SMALL TO&#13;
MEDIUM ENTERPRISES IN HARARE, ZIMBABWE</text>
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              <text>WALTER NHUNDU</text>
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              <text>Globally, tax authorities are relying on e-government-driven solutions like online tax systems to&#13;
communicate with taxpayers in settings for tax collection, administration, and compliance. The&#13;
study investigated the impact of online tax system on tax compliance among Small and Medium&#13;
Enterprises in Harare Central Business District. The objective of this study was to establish the&#13;
effect of online tax filing security on tax compliance among SMEs, to examine SMEs’ perception&#13;
towards online tax filing system and to identify the computer literacy levels of online tax filing on&#13;
tax compliance of Small to Medium Enterprises in Harare Central Business District. The study&#13;
used the survey descriptive research design in which quantitative data was gathered through self-&#13;
administered questionnaires and primary data techniques. The target population was 13000 SMEs.&#13;
A total sample size of 389 was selected as representative of the target population using Stratified&#13;
random sampling. The STATA software package was used to analyze the data collected using&#13;
descriptive statistics and regression analysis. The study found out that online tax filing security,&#13;
SMEs perception of online tax filing system and computer literacy levels of SMEs showed&#13;
significant relationship with tax compliance. From regression analysis, it was revealed that the&#13;
77.28% which explains a substantial portion of the variance in tax compliance, suggesting that&#13;
SMEs in Harare CBD have adopted the online tax filing system</text>
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              <text>ZOU</text>
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              <text>2024</text>
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      <name>small to medium scale enterprises</name>
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      <name>tax system</name>
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