Managing tax compliance issues proved to be a complex administrative task for many developing countries, especially in Africa. These challenges lie in conceptual definition of tax compliance and noncompliance. Randlane (2015) complains that the absence of universal definition for tax compliance and tax noncompliance makes it difficult to differentiate compliant behavior from non-compliant behavior. This paper explores tax compliance management strategies which developing countries can learn from and benchmark against. The study employs a content analysis method and taps from scholarly journals and articles from different time periods, the most recent being 2022. It adopts Randlane (2015) Simplified Model of Tax Compliance to investigate the strategic approaches that simplify management of tax compliance and factors that influence compliant decisions and choices. The framework provides some helpful insights by distinguishing the three thronged strategic approach of enforcement, service and trust, and the factors that must be closely considered when developing tax compliance management strategies that might help mitigate the major challenges confronting developing countries like Botswana. The paper also explores search words such as tax compliance, tax noncompliance, tax evasion, tax avoidance, hut tax, and shadow economies. The paper concludes that no single strategic approach effectively and sustainably manages tax compliance issues. Further, that voluntary compliance remains an illusion Manhire (2015) and Gildenhuys, 1997 cited in Botlhale (2019) because compliance has nothing to do with taxpayer willingness to pay or not to pay taxes as it is an outcome that has already been achieved voluntarily or by force Randlane (2015).