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Browsing Research Projects by Subject "alue Added Tax, VAT rates, taxpayers,revenue collection"

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    Factors Affecting Value Added Tax Performance of Medium Enterprises in Nyeri County, Kenya
    (KESRA/JKUAT, 2022) Maingi, Benedetta
    The focus of the inquiry was on establishing the factors that affect VAT performance among SMEs in Nyeri. Th specific objectives of the inquiry revolved around enforcement measures, technological factors and deterrent factors all in relation to value added tax performance of medium enterprises in Nyeri County, Kenya. The study was guided by the, economic deterrence theory and ability to pay theory. This study adopted a descriptive survey design targeting 350 medium sized firms in Nyeri town and its environ. Stratified random sampling was adopted to select 183 respondents. Primary data was collected through questionnaire that was piloted tested beforehand. The analysis of the collected data was done through descriptive and inferential statistics. The findings were that a unit improvement in enforcement measures, technological factors and deterrent factors would increase VAT performance among medium enterprises in Nyeri County by 0.368 units, 0.124 units as well as 0.149 units respectively. The study conclude that enforcement measures, technological factors and deterrent factors are significant predictors when it comes to VAT issued. It was recommended that the information and communication technology managers should enhance and reconfigure the existing technological platforms like i-tax so that they are more user-friendly. More deterrent measures should be put in place to deter taxpayers from evading taxe