Determinants of alternative dispute resolution mechanism among medium taxapayers: a case study of medium taxpayers in Nakuru County, Kenya.
| dc.contributor.author | Kaluhi, Gladwell Jones | |
| dc.date.accessioned | 2021-04-21T13:35:42Z | |
| dc.date.accessioned | 2022-06-07T06:51:29Z | |
| dc.date.available | 2021-04-21T13:35:42Z | |
| dc.date.available | 2022-06-07T06:51:29Z | |
| dc.date.issued | 2020 | |
| dc.description.abstract | The study aims to investigate the Determinants of ADR mechanisms among medium taxpayers in Kenya. The specific objectives of the study included: to assess the influence of perceived benefits on the adoption of ADR mechanisms in tax administration in Kenya; to examine the influence of perceived ease of use on the adoption of ADR mechanism in tax management in Kenya and; to examine the influence of ADR knowledge and awareness on the adoption of ADR mechanism in tax management in Kenya. The study variables included perceived benefits, perceived ease of use and knowledge and awareness which are the independent variable of the study. The dependent variable is ADR mechanisms. The study employed descriptive research design and the target group was 1200 medium taxpayers registered by KRA, Nakuru County. Stratified sampling technique used to sample the population and the sample size comprised of 120 medium taxpayers. The study adopted primary data and research instruments were closed structured questionnaire Data analysis conducted using Statistical Packages for Social Sciences (SPSS) version 2017. The study analyzed data through descriptive and inferential statistic. The study found out that The coefficient for perceived benefits is -0.148, so we expect a -0.148 unit decrease in the adoption of ADR holding all other variables constant. The coefficient for perceived ease of use is 0.341 so for every unit increase in perceived ease of use, we expect 0.34 point increase in adoption of ADR. For knowledge and awareness, is represented by a coefficient of 0.298, meaning for every increase in perceived ease of use a 0.29-unit increase in adoption of ADR is predicted holding all other variables constant. The study recommended that The regulation on ADR in tax disputes given by KRA should be aimed at making ADR process less costly to ensure all the taxpayers and the KRA can benefit from it. The KRA should carry out intensive creation of awareness and sensitization so as to encourage the use of ADR to citizenry | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1372 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Arbitration | en_US |
| dc.subject | Mediation | en_US |
| dc.subject | Litigation | en_US |
| dc.title | Determinants of alternative dispute resolution mechanism among medium taxapayers: a case study of medium taxpayers in Nakuru County, Kenya. | en_US |
| dc.type | Article | en_US |