Understanding Corporate Income Tax Payment Compliance in Eswatini

Corporate income tax (CIT) compliance is a critical aspect of a fair and robust tax system. However, while much research focuses on whether firms file tax returns, far less is known about whether they actually pay what they owe. This study addresses that gap by examining payment compliance for CIT in Eswatini – specifically, the extent to which firms remit full payments and do so on time, and the factors that influence this behaviour. Using detailed administrative data and interviews with tax officials, we uncover key compliance patterns and propose actionable policy responses.

Summary of ICTD African Tax Administration Paper 41.