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Tax compliance cost studies have become popular in several developed countries, where taxpayer opposition and opposition lobbies are well organised against new taxes or for that matter any form of tax increase. Not so in developing countries. The few studies, to be cited later, that reported on compliance costs in emerging/developing economies did indicate that the public listed companies surveyed had much lower compliance costs than is the case for similar companies in matured economies with middling economic growth rates. The higher compliance costs in such countries may be traced to the greater complexity of taxation as well as the greater administrative surveillance of taxpayers, that is, more efficient tax collection. However, a missing link in this line of research in developing countries is the estimate of such costs for the SMEs. Without this measure, it is not possible to provide information for the …