Effects of information technology on value added tax compliance among SME traders in Mombasa County, Kenya
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Date
2020
Authors
Mwafwaida, Laura Wawasi
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
This research intended to analyze the contribution of information technologies towards tax compliance among small and medium sized enterprises. The focus was on the compliance of small scale traders in Mombasa Town CBD towards VAT compliance. The research objectives of the research was to assess the effectiveness of electronic tax registers, online tax filing process and information sharing on VAT compliance among the traders in Mombasa town. The research used descriptive research design that analyzed the data both quantitatively and qualitatively based on the Economic deterrence theories. The research also considered the implication of online filing from the punitive and persuasive approach of Economic deterrence theory where online filing reduces the incidences of tax evasions by taxpayers the targeted population consisted of all business dealers and traders within Mombasa CBD. The sample selected consisted of traders from 100 SMEs within Mombasa CBD. The mode of data collection used was through questionnaires with closed-ended questions delivered by mail and enumerators who assisted in data collection. Data analysis involved both Regression analysis and descriptive analysis carried out using SPSS (V21). From the results there was an increase in the use of ETR machines and online filing by SMEs within Mombasa County which has increased the level of compliance significantly. The researcher recommends that the government should undertake more enforcement policies to foster more tax compliance among SMEs by conducting further research on the effects of demographic factors on tax compliance level.
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Keywords
Electronic Tax Information Sharing, Electronic Tax Register, Online Tax Filling