Effect of taxpayer education on Value Added Tax compliance among small and medium enterprises in Nairobi city market
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Date
2019
Authors
Belyon, Wycliffe Kiprotich
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Taxation is usually used to bring resources together so that governments can be able
to redistribute resources among its citizens. Currently, paying tax is compulsory
unless otherwise stated in some parts of a given law, in all the countries of the world.
As in the past, taxation is key in the management of any economy (OECD, 2014).
Taxpayer awareness of the country's financing and the awareness of paying taxes is
indispensable to improve taxpayer’s appreciation of tax laws and subsequent
adherence. In Malaysia, contribution of taxes to development of the economy is large
to the tune of more than seventy percent of government revenues. As such tax is vital
revenue source which enables governments to discharge the expected mandates such
as construction of infrastructure (Ahmad , Ismail, & Halim, 2016).
Description
Keywords
Value Added Tax, Taxpayer Education, Tax Compliance