Abstract

The Zimbabwe revenue authority has experienced continued challenges in revenue collection as most SME’s continue to evade paying tax. The high unemployment rate in Zimbabwe has led to a thriving informal sector that evades taxes. The government budget is funded by different tax heads, with the SME sector making limited contribution. The purpose of the research was to seek strategies of enhancing tax compliance by seeking an understanding of the relationship between tax awareness, tax knowledge and personal norms. A quantitative research design was utilised for the study with data analysed using stata 12. A total of 80 businesses were selected using stratified random sampling. The results reveal that tax awareness as a crucial factor in influencing personal norms for greater compliance.