Impact of Digital Literacy, Trust in Government on Tax Compliance: Evidence from Omani SMEs

One of the most crucial tools of social and economic policy in every nation is taxation. It is the major source of funds that offers financing in infrastructure, health care, and education. Accordingly, the purpose of this study is to examine the relationship between digital literacy and tax compliance among Omani SMEs. A quantitative approach was used by collecting a 384 questionnaire. Using SPSS version 24 the regression analysis demonstrated that, the results discovered a positive and significant relationship between digital literacy on tax compliance among Omani SMEs indicated that the high level of literacy concerning tax technology and systems (Tax Digitalization) encouraged the Omani taxpayers to voluntary tax compliance. in addition, the results discovered a positive and significant relationship between trust in government on tax compliance among Omani SMEs. Indicated that the higher trust in government regarding tax payment treatment, the better level of voluntary tax compliance among Omani SMEs. This study enhances the exciting literature concerning tax compliance in the contexts of Oman. Furthermore, the study provides new empirical data to knowledge related to literature concerning tax compliance in the contexts of Oman. Future research may consider other variables such as digital tax tools adoption as in independent variable to be examined with the study dependent variable; tax compliance.