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A STUDY ON THE KNOWLEDGE GAP IN TAX FILING AMONG MSME WITH SPECIAL REFERENCE TO ERNAKULAM DISTRICT

Safrin R R

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Abstract

This research investigates the knowledge gaps in tax filing among Micro, Small, and Medium Enterprises (MSMEs). The sample is 111 MSMEs in total from different sectors in the Ernakulam district. Simple random sampling is employed to investigate the understanding of tax filing among MSMEs. This research seeks to comprehend the knowledge of MSME owners in filing taxation, Understanding the legal knowledge, procedural knowledge and general knowledge towards government fiscal policies. The percentage analysis and One way ANOVA is employed to analyze the data. Questionnaire method is employed to gather data from samples. The study brings out the need for focused educational programs and affordable advisory services to close the knowledge gap and improve tax compliance among MSMEs. By enhancing understanding and capacity in tax filing, MSMEs can better meet their tax obligations, hence contributing to a stronger and compliant economic environment

Copyright

Copyright © 2025 Safrin R. This is an open access article distributed under the Creative Commons Attribution License.

Paper Details
Paper ID: IJPREMS50300015231
ISSN: 2321-9653
Publisher: ijprems
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