Effect of tax system automation on value added tax compliance among small and medium enterprises in Kisumu County, Kenya.

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dc.contributor.authorMackenzie, Irene Mwogeli
dc.date.accessioned2020-02-28T11:30:45Z
dc.date.accessioned2022-06-07T06:50:16Z
dc.date.available2020-02-28T11:30:45Z
dc.date.available2022-06-07T06:50:16Z
dc.date.issued2019
dc.descriptionPROJ 330 MACen_US
dc.description.abstractVAT compliance has remained a contingent issue among the developed and developing countries around the world. Unlike developed economies, failure to comply with taxes is more evident among developing and other emerging economies. Kenya is one of the developing. The study sought to establish the effect of tax system automation on value added tax compliance among small and medium enterprises in Kisumu County. Specifically, the study focused on electronic tax payer registration system, electronic filing and electronic payment system and their influence ion VAT compliance. The study was supported by two theories namely technology acceptance model theory and the Allingham and Sandmo (AS) theory. The design adopted in the study was descriptive. A total of 451 SMEs operating in Kisumu City were targeted. The study used stratified random sampling to sample out 221 SMEs. Primary data was collected using questionnaires. The analysis of the collected data was done using descriptive and inferential statistics. The study established that electronic tax payer registration, electronic filling and electronic payment all positively and significantly influence VAT compliance. The study concludes that tax system automation has postive and significant effect on VAT compliance. The study recommends that KRA should consider integrating the i-tax with the tax payer registration, filing and payment system so that these activities can be carried out simultaneously.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/625
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectElectronic Fillingen_US
dc.subjectElectronic Paymenten_US
dc.subjectSmall and Medium Enterprisesen_US
dc.subjectValue Added Tax Complianceen_US
dc.titleEffect of tax system automation on value added tax compliance among small and medium enterprises in Kisumu County, Kenya.en_US
dc.typeProjectsen_US

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