Abstract
This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance. Design - Relevant literature was sourced using keywords pertaining to tax knowledge in order to identify the constructs of the framework, thereafter secondary interview data on small business owners’ tax challenges was thematically analysed to perform a preliminary assessment of the proposed framework in order to lend further support to the suggested elements of the framework...