This study aims to determine the factors that can push economic actors in this case, VSEs to adopt tax compliance behaviors in Cameroon. To achieve this objective, we opted for a hypothetico-deductive approach. To do this, we tested data collected from a self-administered questionnaire with 300 taxpayers. Through a principal component analysis integrating the KMO test associated with a correlation test and using the SPSS 24 software, our results show that, in terms of socio-institutional factors, tax equity positively influences the compliance attitude of Very Small Enterprises (VSE) taxpayers. There is a low level of tax ethics, which negatively influences the behavior of spontaneous adherence to the tax of VSEs. Also, with regard to individual factors, the perception of the complexity of the tax system negatively influences the behavior of spontaneous adherence to the tax of VSEs, while the tax education of taxpayers positively influences the behavior of spontaneous adherence to tax. Therefore, it is necessary to simplify the tax system and increase the level of ethics and tax education of VSE taxpayers.

Keywords: Tax compliance, tax fairness, tax ethics, complexity of the tax system, tax education and VSE