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Browsing Research Projects by Author "Benson, Jemima Furaha"

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    Effect of Taxpayer Education on Revenue Collection by Kenya Revenue Authority among Small and Medium Enterprises in Mvita Sub-County
    (KESRA/JKUAT - Unpublished research project, 2020-10) Benson, Jemima Furaha
    Taxpayer education plays a vital role in improving voluntary tax compliance maximizing revenue collection to meet the social responsibilities and accelerate economic growth aimed at achieving vision 2030. The major task facing the tax authorities across the globe is the effort to motivate taxpayers to comply with all the existing tax laws. The study therefore sought to investigate effect of taxpayer education on revenue collection by Kenya Revenue Authority among small and medium enterprises in Mvita Sub-County. The specific objectives guiding the study were to assess the effect of the taxpayer sensitization on revenue collection by Kenya Revenue Authority among small and medium enterprises in Mvita Sub-County. To determine the effect of taxpayer print education on revenue collection by Kenya Revenue Authority among small and medium enterprises in Mvita Sub-County. To evaluate the effect of taxpayer online education on revenue collection by Kenya Revenue Authority among small and medium enterprises in Mvita Sub-County. The main theories were psychological theory, the theory of optimal taxation, and institutional theory and adopt descriptive cross-sectional study. The target population was 1557 small and medium sized enterprises in the Mombasa County database and a sample size of 318 small and medium sized enterprises was selected using Cluster sampling method. Structured questionnaire was used to collect data while descriptive and inferential statistics used to analyze the findings. Quantitative data was collected, tabulated, coded and analyzed using Statistical Package for Social Sciences version 25. The findings led to the conclusion that Taxpayer sensitization, Taxpayer Print Education and Taxpayer Online Education positively influenced tax collection by Kenya Revenue Authority in Mvita Sub-County. The study therefore concludes that taxpayer education especially the Taxpayer Online education and the Taxpayer sensitization are important aspect in the field of tax collection and administration. It therefore requires Kenya Revenue Authority to employ the most efficient education strategies such as tax clinics, tax seminars and social media campaigns in promoting tax awareness amongst the taxpayers in order to increase the revenue collection. The government should invest in promoting taxpayer education channels in terms of, Taxpayer Sensitization, Taxpayer Print education and Taxpayer Online education in ensuring that tax compliance is enhanced. Further studies should be done about the effect of taxpayer education on revenue collection in those other industries and sectors. In addition, a repetition of this study should be conducted in other parts of the country and using a combination of other data-collecting instrument such as interviews and focus group discussions to so as to come up with a conclusive results and evidences.