Rukayya Abdalla is a PhD Student in Development Studies at the University of Sussex on a scholarship funded by ICTD. A calling in teaching tax studies gives her an interest in undertaking research that improves tax compliance in developing countries. Her work is centred on exploring the support services for Small and Medium Enterprises’ (SMEs) tax compliance. It mainly focuses on the role that tax practitioners play in SMEs’ tax compliance, who navigate the intricate world of tax regulations and play a dual role as exploiters or enforcers. The drive is to investigate factors that influence their conduct and what impact they have on taxpayers’ compliance. She holds an MA in Revenue Laws and Administration from the University of Dar es Salaam as well as a Bachelors Degree in Customs and Tax Management from the Institute of Tax Administration. She began her career at the Tanzania Revenue Authority in 2016 as an Assistant Tax Officer before transitioning to the role of Tutorial Assistant. Presently, she serves as an Assistant Lecturer at the Institute of Tax Administration.