The purpose of the study was to establish the relationship between tax administration, procedural
justice, tax payers’ attitude, perceived enforcement of tax law and tax compliance
The study adopted a cross sectional design which was quantitative in nature. It involved
descriptive and analytical research designs. The study sample comprised of 175 SME business
income earners of which 161 responded which was 92% response rate. The data was tested for
reliability, analyzed using SPSS and results presented based on the study objectives.
Results revealed positive and significant relationships between perceived enforcement of tax
laws and tax compliance, procedural justice and perceived enforcement of the tax law,
procedural justice and tax payers and a positive relationship between tax administration and tax
compliance and tax payers attitude and tax compliance.
This implies that when one variable is improved it leads to improvement of the other. In addition,
perceived enforcement of the tax law was found to be a better predictor of tax compliance
followed by tax administration, tax payers’ attitude and procedural justice
The study recommended that since there was a positive relationship tax administration,
procedural justice, tax payers’ attitude, perceived enforcement of the tax and tax compliance, the
tax authority needs to put all this factors into consideration if they are to realize increased levels
of revenue through tax compliance.