Qualitative Assessment of Tax Procedures for SMEs in the Republic of North Macedonia: Insights from the COVID-19 Pandemic and Energy Crisis, Based on a Questionnaire Survey of SMEs in the Municipality of Strumica

Abstract

This research examines the qualitative aspects of tax procedures in North Macedonia, focusing on small and medium-sized enterprises (SMEs) during the COVID 19 pandemic and the energy crisis. Through a questionnaire survey of SMEs in
Strumica, the study explores how these crises have affected perceptions of tax fairness, administrative efficiency, and compliance challenges. Key areas of investigation include the effectiveness of government support measures, the
adaptability of tax procedures, and the administrative burdens on SMEs. The findings reveal that SMEs faced significant disruptions and increased challenges in navigating tax procedures, with many respondents reporting difficulties
in compliance and a greater need for support from tax authorities. The study highlights both successful government initiatives and areas for improvement, offering recommendations for enhancing the resilience of tax procedures to better support SMEs during future crises. These insights are crucial for policymakers and tax administrators in creating a more responsive tax environment for SMEs in North Macedonia.