Strategies for enhancing voluntary tax compliance among small and medium retail enterprises (SMREs). Evidence from Harare CBD, Zimbabwe

Voluntary tax compliance remains a significant challenge for small and medium retail enterprises (SMREs) in developing economies. The study examined the strategies that enhanced voluntary tax compliance among SMREs in Harare CBD, Zimbabwe. Using a mixed methods approach, which combined survey data from 100 SMREs and in- depth interviews with 10 entrepreneurs, this study identifies tax incentives, simplification of tax processes, and support from associates as key drivers of voluntary tax compliance. The findings suggested that reducing tax rates, providing financial benefits, and streamlining tax procedures can significantly improve tax compliance. Additionally, the study highlighted the importance of support systems, such as training and consultation, and empowering SMREs to comply with tax regulations. The study contributed to the existing literature by providing empirical evidence on the effectiveness of these strategies in enhancing voluntary tax compliance among SMREs. The findings have implications for policymakers and tax authorities seeking to improve tax compliance among SMREs.