4.2019

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http://10.150.1.119/handle/123456789/2621

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Browsing 4.2019 by Author "Jimmy, Rose Kanini"

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    Factors affecting value added tax compliance among commercial building owners in Athi-river town, Kenya.
    (KESRA/JKUAT - Unpublished research project, 2019) Jimmy, Rose Kanini
    In Kenya tax compliance receives a lot of attention from the government and more so when it comes to Value Added Tax which is a consumption tax as high rates of noncompliance have been noted. Records at the Kenya Revenue Authority indicate that, Value Added Tax compliance from commercial buildings in Athi river feel short by about thirty percent in the financial year 2017/2018. At the national level Value Added Tax targets are rarely achieved. In realization of this situation, this study aimed at assessing the Factors Affecting Value Added Tax Compliance From Commercial Building Owners in Athi-River Town. The study had three specific objectives which were to: establish the effect of tax incentives, electronic tax systems and taxpayer education on Value Added Tax compliance from commercial building owners in Athi River Town. This study was grounded by three theories: Optimal Taxation theory, The Economic Deterrence theory and the Diffusion of Innovation theory. The study used descriptive research design and the population of this study was all the 63 commercial buildings in Athi River Town that are registered for VAT purpose. A sample of 54 respondents was picked. The study used both primary data by use of questionnaire and secondary data obtained from relevant materials which represent academic research. Data was analyzed into descriptive statistics and inferential statistics by use us SPSS (20) Data was presented on tables and charts. The finding if the study revealed that tax incentives, electronic tax systems and taxpayer education affects Value Added Tax compliance from commercial building owners in Athi River Town and the study was statistically significant. This study recommends that KRA may Zero rating some goods and supplies is a motivation taxpayer to comply with VAT regulations to promote taxpayers compliance with VAT regulations. In conclusion Tax incentives, electronic tax system and taxpayer education had positive significant effect on Value Added Tax Compliance from Commercial Building Owners in Athi-River Town. Therefore more study may be carried out by using different practices to influence Value Added Tax Compliance.