This study explored how religious interpretation, societal cultural norms, trust in government, colonial experiences, and perception of tax fairness influence tax compliance in Somalia. The study found that religious interpretations influence tax compliance. Furthermore, cultural and social norms shape taxpayers’ attitudes towards taxes.  Finally, the findings show that historical legacies, distrust in taxation authorities, and unfair treatment also contribute to low levels of voluntary tax compliance.  

The study findings suggest that both the federal and state levels in Somalia need to rebuild taxpayers’ trust in tax collection authorities. They also need to ensure equitable and fair tax application and match tax policies and laws with cultural and religious values as prerequisites for improving tax compliance.  Addressing these issues requires not only legal and institutional reforms but also deliberate engagement with Somali communities, businesspeople, and religious scholars. Without these steps, taxation and those working in tax authorities will continue to be viewed as coercive extraction rather than a shared civic duty, which undermines both state legitimacy and sustainable revenue generation.