Keywords:
Cognitive tax behaviours
learning environment
personal belief
social modelling
environmental constraint
Yemeni SME owners

  • Abstract

    This study examines the acquisition of tax knowledge among small and medium-sized enterprise (SME) owners in the Yemeni context, applying Bandura’s Social Cognitive Theory (SCT), where SMEs dominate the private sector but often have limited managerial capacity and low tax knowledge. While prior taxation research has predominantly focused on compliance outcomes, limited attention has been given to the cognitive processes through which taxpayers actively acquire and update tax-related knowledge. Grounded in SCT, this study develops a conceptual model introducing Tax Knowledge Acquisition Behaviour (TKAB) and examines its determinants among SME owners. Data from 338 SME owners across seven major Yemeni cities were analysed using Partial Least Squares Structural Equation Modelling. The results show that tax education, self-efficacy and peer influence positively affect TKAB, while tax complexity has a negative effect. These findings highlight the roles of learning environment, personal belief, social influence and environmental constraints in shaping tax knowledge acquisition. This study contributes by introducing TKAB as a cognitive construct and extending SCT beyond compliance-focused models. By integrating personal and environmental factors, it offers a broader perspective on tax knowledge acquisition in developing economies. The findings emphasise strengthening tax education, enhancing taxpayers’ confidence and simplifying tax systems to improve TKAB among SME owners.

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Bahashwan, K. A. A., Mat Udin , N., & Juliana Sulaiman, A. (2026). Tax knowledge acquisition behaviour among SME owners: application of Bandura’s social cognitive theory in Yemen. Multidisciplinary Science Journal, (| Accepted Articles). Retrieved from https://malque.pub/ojs/index.php/msj/article/view/17494
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