The study looked at how small and medium businesses in Chake-Chake district in Zanzibar follow tax rules. The researchers wanted to understand why some businesses pay taxes while others don't. They found that factors like education level, business size, and awareness of tax laws influence tax compliance. Businesses with more knowledge about taxes and larger sizes are more likely to follow tax rules. This suggests that educating business owners and making tax laws clearer could improve tax compliance among small and medium enterprises in Zanzibar.