African SMEs’ Performance and Behaviors during COVID-19

Figure 2.72: Tax system efciency

Taxation Fairness

Next, we collect information from participants on how they feel about the taxation system.

Table 2.16: Tax Perception

Responses point that African SMEs are mostly neutral about the relevance of the taxes they pay “the taxes and duties I pay are relevant to the size and volume of my business”, with slightly more people tending to agree on the relevance than people who tend to disagree on it. Similarly, most respondents feel that they are getting adequate services against the taxes they pay “I feel that I am getting services for my company against the taxes I pay” with this time more people disagreeing onto the adequacy of services than those agreeing. This will give way to many SME taxation policies’ reviews. Also, 34,4% of our respondents are neutral to whether the reporting of taxes is an


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