Effects of taxpayer education on monthly rental income tax compliance in Thika town central business district
| dc.contributor.author | Osingo, Kennedy Otieno | |
| dc.date.accessioned | 2021-03-22T09:19:30Z | |
| dc.date.accessioned | 2022-06-07T06:51:11Z | |
| dc.date.available | 2021-03-22T09:19:30Z | |
| dc.date.available | 2022-06-07T06:51:11Z | |
| dc.date.issued | 01-11-20 | |
| dc.description | Unpublished Research Project | en_US |
| dc.description.abstract | Taxpayer education has become a major component in the tax systems in inspiring sense of civic duty among the taxpayers as well as promoting and expanding revenue collection. This is important especially when legislation have been enacted to target a particular group of taxpayers or to create an entirely new tax-head (Ionel, 2013). Therefore, as taxation laws change with technological advancement for a particular country, for the purposes of this research paper Kenya, there is need to educate the taxpayers and inform them accordingly on the legislated changes. The absence of this may give rise to cases of involuntary noncompliance or tax evasion. Therefore, this study‘s main objective was to study the effects of taxpayer education on monthly rental income tax compliance. This research study employed descriptive research design where questionnaires were used to collect qualitative data. The study was conducted within Thika Town CBD and it targeted all Landlords with residential property within Thika CBD as its population of focus. According to Thika KRA Station Block Management System, the town is divided into about eight blocks. It‘s estimated that over 200 residential houses have been built within the CBD at the time of the study. Hence, a sample of 50 residential houses were selected in a random sampling process. A total of 50 semi-structured questionnaires were designed with open ended questions and close ended questions to aid qualitative and quantitative data collection. A pilot test was conducted on 10 landlords with aim of testing the validity and reliability of the questionnaires. This helped to cite inconsistencies which were afterwards corrected in a thorough editing process. The study established that Monthly Rental income tax compliance is dependent on educating the tax payers on return filing, tax calculation and the process of tax payment. The study in conclusion asserts that taxpayer education is a strong pillar is spurring tax compliance among the landlords hence, KRA through the government should invest more especially the taxpayers in the rural areas in order to inform them on the changes in the and less complex methods of calculating and remitting tax without incurring costs. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1319 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Taxpayer education | en_US |
| dc.title | Effects of taxpayer education on monthly rental income tax compliance in Thika town central business district | en_US |
| dc.type | Projects | en_US |