Determinants of Digital Service Tax Awareness among Digital Corporations in Kenya

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dc.contributor.authorKiondo, Justus Kamau
dc.date.accessioned2023-10-18T11:57:35Z
dc.date.available2023-10-18T11:57:35Z
dc.date.issued2022
dc.descriptionResearch Projecten_US
dc.description.abstractGlobal digital economy has presented a disruptive market economy where goods and services are traded online without the necessity to have a physical presence in the location where which sales are realized. This presents to many governments in the world the challenge of collecting the rightful amount of tax revenue from these digital economy platforms. Still, majority of these firms trading within the digital economy are not compliant. This study seeks to establish the determinants of digital service tax awareness among digital corporations in Kenya. The objectives of the study were to determine the tax knowledge, fairness of the tax and digitalization on digital service tax awareness among corporates in Kenya. The study was supported by three theories namely; The Ability to Pay Theory, The innovation diffusion theory, technology acceptance theory. The study adopted explanatory research design where the target population were all companies offering digital services in Kenya. The study adopts population census where a total of 130 corporates were subjected to the study. Primary data was used to collect the data using questionnaires. Regression and Correlation analysis was used to determine the significance and relationship of the variables. The data was analyzed using descriptive and inferential statistics. The study results showed that indeed; tax knowledge, fairness and digitalization enhances tax awareness on among corporates in Kenya. Regression analysis was conducted; the findings revealed that tax knowledge, fairness and digitalization correlate with tax awareness. The study findings indicated that tax knowledge had β1 0.398 =p value of 0.001 which is less than 0.05. Fairness β2 0.312 =p value of 0.004 which is less than 0.05. And digitalization β3 0.456 =p value of 0.000 which is less than 0.05 significantly affect digital services among corporates in kenya. The study recommends that the study recommends that the management of Kenya Revenue Authority should put more emphasis on the digitalization of services to enhance tax awareness. Further research may be done by employing secondary data from tax authorities to model tax awareness.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/3393
dc.language.isoenen_US
dc.publisherKeSRA/Moi Unpublished Research Projecten_US
dc.subjectDigital Taxen_US
dc.subjectTax knowledgeen_US
dc.subjectDigital economyen_US
dc.titleDeterminants of Digital Service Tax Awareness among Digital Corporations in Kenyaen_US
dc.typeThesisen_US

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