BEHAVIORAL HR COMPETENCIES AS DETERMINANTS OF E-TAX COMPLIANCE MORALE IN FORMALLY REGISTERED AGRIBUSINESS SMEs: EVIDENCE FROM MFOUNDI, CAMEROON

This study examined the relationship between behavioural human resource competencies and e-tax compliance morale among agribusiness SMEs in Mfoundi, Cameroon. The research was guided by two objectives: to examine the relationship between behavioural HR competencies and e-tax compliance morale, and to determine the influence of employee communication effectiveness on e-tax compliance morale. A cross-sectional survey design was adopted, with data collected from 310 agribusiness SMEs using a structured questionnaire. Data analysis employed descriptive statistics, Pearson correlation, and multiple regression analysis. The findings revealed that behavioural HR competencies significantly and positively relate to e-tax compliance morale (β = 0.365, p < 0.001), and communication effectiveness significantly influences e-tax compliance morale (β = 0.278, p < 0.001). Regression diagnostics confirmed the absence of multicollinearity (VIF = 1.703 for behavioural HR competencies; VIF = 1.703 for communication effectiveness). The study recommends that tax authorities develop capacity-building programmes targeting behavioural competencies, and that agribusiness SME associations establish peer learning networks to foster compliance culture.