A REVIEW OF DIMENSIONS OF SAMPLING METHODOLOGY IN ASSESSING TAX COMPLIANCE BEHAVIOUR AMONG MSMEs

Abstract Choosing the right sampling technique and size plays a pivotal role in ensuring precision in generalization of results to the entire target population. In this regard, studies pertaining to business taxation are particularly challenging, especially in the context of the MSME sector. The present study makes a novel effort in synthesizing the rationale behind sampling methods and size adopted in extant literature pertaining to the study of tax compliance behaviour by MSMEs. Primary studies are considered, after being screened for quality with respect to certain inclusion standards. An impartial discussion is made on both probability and non-probability sampling techniques used in MSME surveys on tax compliance. The study concludes by highlighting the key factors while selecting a suitable method of sampling in studying MSME tax compliance behaviour.