Tax authorities around the world are much more concerned with the non-compliance of the informal sector as compared to that of the formal sector, yet there are some taxpayers in the formal sector whose compliance degree is significantly low. The tax knowledge, attitudes and perceptions of these tax payers play a significant role on their tax compliance. The cogency of taxpayer education and knowledge enhancement as a tool to induce voluntary tax compliance has been alluded to in research, yet research evaluating this connection remains weak. Interestingly, the argument on the importance on tax knowledge is twofold as the impact and risks are on both the wealth of the individuals and the economy at large.

Keywords : Tax Compliance, Attitudes, Perceptions, Tax Knowledge, Sugarcane Farmers.