Template-Type: ReDIF-Article 1.0
Author-Name: Nicodème KEMDONG TENEKEU
Author-Email: kemdongn@gmail.com
Author-Workplace-Name: Faculty of Economics and Management, University of Bamenda, Cameroun
Author-Name: Christopher NGOH SAM
Author-Email: samngoh@yahoo.com
Author-Workplace-Name: Faculty of Economics and Management, University of Bamenda, Cameroun
Author-Name: Dilane SA-AH NAHYEM
Author-Email: saahdilanenahyem@gmail.com
Author-Workplace-Name: Faculty of Economics and Management, University of Bamenda, Cameroun
Title: Determinants of tax compliance in Cameroon: Case study of microfinance institution in Cameroon
Abstract: This study explores the determinants of tax compliance amongst Microfinance Institutions (MFIs) in Cameroon. To achieve this objective, primary data were collected from 120 accountants and managers across 60 registered MFIs using structured questionnaires. Composite scores were constructed from Likert-scale items and estimated using Ordinary Least Squares (OLS) regression at the 5% significance level. The results indicate that tax awareness (β=0.335, p<0.01), perceived fairness (β=0.301, p<0.01), and tax digitalization (β=0.263, p<0.01) significantly and positively influence tax compliance, while institutional age also shows a positive effect. The results of the findings imply that strengthening taxpayer education, digital infrastructure, and governance transparency enhances voluntary compliance. JEL Classification : H21 Paper type : Empirical Research
Keywords: Tax Digitalization, Tax Awareness, Perceived Fairness in tax system, Tax compliance
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 452-465
Volume: 7
Issue: 3
Year: 2026
File-URL: https://ijafame.org/index.php/ijafame/article/view/2327
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/2327/2382
File-Format: application/pdf
Handle: RePEc:aoa:journl:v:7:y:2026:i:3:p:452-465