Purpose: This study explored the key factors influencing tax compliance behavior in Somalia, particularly in the Benadir region. It aimed to understand why some taxpayers comply while others don’t and to provide practical recommendations for improving tax compliance, reducing reliance on foreign aid, and strengthening domestic revenue collection. Methodology: The research relied on qualitative analysis using secondary data from government reports, international organizations like the IMF and World Bank, and studies on taxation in Somalia and similar economies. By reviewing existing literature and reports, the study identified patterns and challenges related to tax compliance. Findings: Three key factors were found to significantly influence tax compliance in Somalia: tax education, taxpayer attitudes toward taxation, and the enforcement of tax laws through penalties and audits. Surprisingly, the study found that corruption perceptions did not play a major role in influencing compliance, suggesting that other factors, such as fairness in taxation and ease of compliance, are more pressing concerns. Unique Contribution to Theory, Practice, and Policy (Recommendations): The study emphasizes the need for tax authorities to simplify tax processes, enhance transparency, and invest in education to help taxpayers understand their obligations. Strengthening enforcement while ensuring fairness and reducing compliance costs can encourage more people to pay taxes. Future research should include surveys and interviews to gain deeper insights into taxpayer behavior. Ultimately, these efforts can help Somalia build a more sustainable and self-reliant tax system.