Factors influencing value added tax compliance in the construction firms in Kiambu county
| dc.contributor.author | Munyaka, Bonface Mbogo | |
| dc.date.accessioned | 2019-09-12T13:01:10Z | |
| dc.date.accessioned | 2022-06-07T06:51:56Z | |
| dc.date.available | 2019-09-12T13:01:10Z | |
| dc.date.available | 2022-06-07T06:51:56Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | Tax compliance is the degree to which the taxpaying community meets the tax obligations set out in the appropriate legal and regulatory provisions. The construction industry contributes approximately 4.2% to the Gross Domestic Product. The main objective of the study is to establish factors influencing Value Added Tax compliance among the construction firms in Thika District. The researcher employed a descriptive design to collect a large quantity of information about the population being studied. The study targeted all registered construction firms within Thika District. The researcher collected primary data from the sampled construction firms using self-administered questionnaires. Data collected was analyzed using Statistical Package for Social Sciences and the study findings presented in the form of tables. The results show that all the established factors have a significant influence on the Value Added Tax compliance among the construction firms. The findings revealed that tax understanding and knowledge has a significant effect on tax compliance. Better understanding of VAT laws encourages voluntary compliance. Reduced tax compliance cost is associated with high levels of tax compliance. The study findings reveal that effective imposition of fines and penalties play a vital role in improving tax compliance. The findings of the study show that taxpayer perception and attitudes has a significant effect on tax compliance. It is therefore prudent for KRA to enhance their taxpayer education activities to enable businesses have better understanding of various factors affecting tax compliance. These study findings will help KRA and the government develop interventions that will encourage voluntary tax compliance that will lead to increased revenue collection to enable the government provide goods and services to its citizens. Key Words: Tax compliance; construction industry; Value Added Tax. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/131 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Tax compliance | en_US |
| dc.title | Factors influencing value added tax compliance in the construction firms in Kiambu county | en_US |
| dc.type | Article | en_US |