African SMEs’ Performance and Behaviors during COVID-19

Tax system’s efciency and transparency

Table 2.16: Tax system’s efciency

We begin by excluding the neutral answers to understand more the nature of the taxation system (middle column).

It seems that the taxation system is not easy to understand for more respondents (42,9%) than those that fnd the system easy to understand (15,6%). Also, it is difcult to follow the procedures of taxation for more respondents (38,9%) than it is for others who fnd the system easy to follow (21,7%). This is probably due to the fact that there are multiple tax schemes for SMEs that make it hard to understand and to follow (35% agree or strongly agree versus 20.8% who disagree or strongly disagree). It could also be attributed to a certain corruption level associated with the tax systems as reported by 37,6% versus 15% who do not agree with the existence of some forms of corruption associated with the taxation system). This aspect is confrmed by the following chart that demonstrates that 61,2% of our respondents fnds that the “Compliance to taxes imposed on SMEs in my country is” prone to detours and evasions. Hence, the taxation system is obviously lacking transparency and is difcult to come in terms with.


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