MADIMBINI, Mtwane2025-02-182025https://research.unilus.ac.zm/handle/123456789/337MASTERS IN PUBLIC FINANCE AND TAXATION - ThesisThis study assesses the effect of an e-tax payment system on tax compliance among small and medium-sized businesses (SMEs) in Lusaka, Zambia. It specifically focuses on the effects of electronic tax payment systems on SMEs' compliance with tax regulations Data was gathered by a questionnaire survey given to SMEs working in Lusaka's light industrial region, using a quantitative research design. The study investigated how SMEs' compliance behaviour was impacted by tax knowledge, training programs, and the usability, functionality, and accessibility of e -tax payment systems. The associations between the important variables were investigated using regression and correlation analysis. The findings reveal significant positive correlations between tax awareness, training, and e-tax system functionality with tax compliance among SMEs. SMEs demonstrating higher levels of tax awareness, participation in training programs, and utilizing functional e-tax payment systems exhibit greater likelihoods of complying with tax regulations. The study offers insightful information about the complex interplay of variables affecting tax compliance in the SME market. Many suggestions were included in the report on how Lusaka's small and medium-sized enterprises (SMEs) may improve their tax compliance. These include of encouraging tax awareness campaigns, funding educational initiatives, enhancing the functionality of e-tax systems, providing incentives for e-tax adoption, fostering cooperation and information exchange, expediting compliance procedures, and tracking and assessing interventions. These strategies aim to create an environment that supports and encourages tax compliance, benefiting both businesses and the economy. Future research should explore cross-cultural comparative studies, longitudinal studies, policy changes, qualitative research on perceptions, and technological adoption factors.enThesis