The purpose of this study is to investigate the impact of tax knowledge, including tax laws and regulations, tax planning and tax rates on tax compliance of medium-sized manufacturing enterprises in Namanve Industrial Park, Uganda. Using the Social Exchange Theory and Deterrence Theory for conceptual framing, a quantitative approach was used, consisting of a structured questionnaire administered to 100 managers or finance employees responsible for taxes of the target enterprises. Findings obtained using SPSS version 24 have shown more nuanced insights in understanding the predictors of tax compliance. The results show that tax laws and regulations (β=0.287, p=0.046), and tax planning (β=0.287, p=0.006) were positively significant whereas tax rates (β=0.197, p=0.196) were insignificant in predicting compliance. The implications of these results provide focus on the role of non-tax factors, particularly understanding the regulations, as well as tax planning in facilitating voluntary compliance behaviors of SMEs. The research suggests that policymakers focus less on tax rate changes and devote a greater emphasis to improving tax literacy, simplifying regulations and support for tax planning. Overall, the study adds to the understanding of tax compliance in developing economies and highlights the importance of awareness and behaviour factors, beyond taxation policy permutations. Recommendations include targeted tax education initiatives, support for tax compliant planning and regulatory changes to develop sustainable culture of compliance among SMEs in Uganda.
