African SMEs’ Performance and Behaviors during COVID-19

easy process “Reporting of my business taxes is easy”. Slightly more respondents fnd it easy than difcult.

Tax scheme imposed to SMEs

Most of our respondents (39,5%) do not think that the current tax scheme imposed on the SMEs “Promotes the SMEs businesses” and to reinforce this feeling it is a majority 32,8% that thinks that “the tax scheme hinders doing business in a smooth way”. Finally, and after excluding those neutral to the assessment, a majority of respondents (34,7%) feel that the tax scheme imposed is just not fair!!

Table 2.17: Tax scheme imposed on SMEs

Digital declaration

Data collected point to the fact that many respondents (34,5%) are not aware whether digital reporting of taxes exists in their country or not. “The authorities ofer the possibility of reporting business taxes in digitized format”.


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