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<p>Taxation is essential for state financing and sustainable development, yet voluntary tax compliance remains weak in fragile and post-conflict economies such as Somalia, where domestic revenue mobilization is limited. Strengthening compliance is closely linked to the Sustainable Development Goals (SDGs), particularly Sustainable Development Goal 16: Peace, Justice and Strong Institutions; Sustainable Development Goal 8: Decent Work and Economic Growth; and Sustainable Development Goal 17: Partnerships for the Goals. Although previous studies have linked perceived tax knowledge and tax education exposure, trust in government, and perceived tax fairness to tax compliance, empirical evidence from Somalia remains limited, especially on how these factors jointly shape compliance among small and medium-sized enterprises (SMEs). This study examines the associations among perceived tax knowledge and tax education exposure, trust in government, perceived tax fairness, and voluntary tax compliance among SMEs in Mogadishu, Somalia. Using survey data from 405 SME owners and managers and partial least squares structural equation modeling (PLS-SEM), the study finds that perceived tax fairness, perceived tax knowledge and tax education exposure, and trust in government are positively and significantly associated with voluntary tax compliance, with trust in government emerging as the strongest direct predictor. Exploratory indirect-path results further show that perceived tax fairness is positively associated with the links between perceived tax knowledge and tax education exposure, trust in government, and voluntary compliance, but these cross-sectional estimates are interpreted as contemporaneous associations rather than evidence of a temporal mediation process. The findings suggest that improving SME tax compliance in Mogadishu requires more than enforcement. It also requires taxpayer education, fair tax administration, transparent governance, and stronger institutional trust to support domestic revenue mobilization in Somalia’s fragile tax-reform context. The study contributes by situating these associations within Somalia’s active 5% sales-tax reform context, where taxpayer resistance in Mogadishu has made trust, fairness, and taxpayer communication central to fiscal legitimacy.</p>

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The role of perceived tax knowledge and tax education exposure, trust in government and perceived tax fairness in voluntary tax compliance among SMEs in Mogadishu, Somalia

  • 期刊论文

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  • 发表日期：

    2026年7月20日

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  • Hussein Mohamud Ahmed,
  • Abdikani Salah Abdulle,
  • Mohamed Salad Ibrahim,
  • Mahdi Mohamed Omar

摘要

Taxation is essential for state financing and sustainable development, yet voluntary tax compliance remains weak in fragile and post-conflict economies such as Somalia, where domestic revenue mobilization is limited. Strengthening compliance is closely linked to the Sustainable Development Goals (SDGs), particularly Sustainable Development Goal 16: Peace, Justice and Strong Institutions; Sustainable Development Goal 8: Decent Work and Economic Growth; and Sustainable Development Goal 17: Partnerships for the Goals. Although previous studies have linked perceived tax knowledge and tax education exposure, trust in government, and perceived tax fairness to tax compliance, empirical evidence from Somalia remains limited, especially on how these factors jointly shape compliance among small and medium-sized enterprises (SMEs). This study examines the associations among perceived tax knowledge and tax education exposure, trust in government, perceived tax fairness, and voluntary tax compliance among SMEs in Mogadishu, Somalia. Using survey data from 405 SME owners and managers and partial least squares structural equation modeling (PLS-SEM), the study finds that perceived tax fairness, perceived tax knowledge and tax education exposure, and trust in government are positively and significantly associated with voluntary tax compliance, with trust in government emerging as the strongest direct predictor. Exploratory indirect-path results further show that perceived tax fairness is positively associated with the links between perceived tax knowledge and tax education exposure, trust in government, and voluntary compliance, but these cross-sectional estimates are interpreted as contemporaneous associations rather than evidence of a temporal mediation process. The findings suggest that improving SME tax compliance in Mogadishu requires more than enforcement. It also requires taxpayer education, fair tax administration, transparent governance, and stronger institutional trust to support domestic revenue mobilization in Somalia’s fragile tax-reform context. The study contributes by situating these associations within Somalia’s active 5% sales-tax reform context, where taxpayer resistance in Mogadishu has made trust, fairness, and taxpayer communication central to fiscal legitimacy.