Determinants of tax compliance in Cameroon: Case study of microfinance institution in Cameroon

Authors

  • Nicodème KEMDONG TENEKEU Faculty of Economics and Management, University of Bamenda, Cameroun https://orcid.org/0009-0000-2962-7622
  • Christopher NGOH SAM Faculty of Economics and Management, University of Bamenda, Cameroun
  • Dilane SA-AH NAHYEM Faculty of Economics and Management, University of Bamenda, Cameroun

Keywords:

Tax Digitalization, Tax Awareness, Perceived Fairness in tax system, Tax compliance

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

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Published

2026-03-16

How to Cite

KEMDONG TENEKEU, N., NGOH SAM, C., & SA-AH NAHYEM, D. (2026). Determinants of tax compliance in Cameroon: Case study of microfinance institution in Cameroon. International Journal of Accounting, Finance, Auditing, Management and Economics, 7(3), 452–465. Retrieved from https://ijafame.org/index.php/ijafame/article/view/2327

Issue

Vol. 7 No. 3 (2026): March

Section

Articles

License

Copyright (c) 2026 Nicodème KEMDONG TENEKEU, Christopher NGOH SAM, Dilane SA-AH NAHYEM

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