Factors Affecting Value Added Tax Performance of Medium Enterprises in Nyeri County, Kenya
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Date
2022
Authors
Maingi, Benedetta
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT
Abstract
The focus of the inquiry was on establishing the factors that affect VAT performance among
SMEs in Nyeri. Th specific objectives of the inquiry revolved around enforcement measures,
technological factors and deterrent factors all in relation to value added tax performance of
medium enterprises in Nyeri County, Kenya. The study was guided by the, economic
deterrence theory and ability to pay theory. This study adopted a descriptive survey design
targeting 350 medium sized firms in Nyeri town and its environ. Stratified random sampling
was adopted to select 183 respondents. Primary data was collected through questionnaire that
was piloted tested beforehand. The analysis of the collected data was done through descriptive
and inferential statistics. The findings were that a unit improvement in enforcement measures,
technological factors and deterrent factors would increase VAT performance among medium
enterprises in Nyeri County by 0.368 units, 0.124 units as well as 0.149 units respectively. The
study conclude that enforcement measures, technological factors and deterrent factors are
significant predictors when it comes to VAT issued. It was recommended that the information
and communication technology managers should enhance and reconfigure the existing
technological platforms like i-tax so that they are more user-friendly. More deterrent measures
should be put in place to deter taxpayers from evading taxe
Description
Post Graduate Diploma in Tax Administration
Keywords
alue Added Tax, VAT rates, taxpayers,revenue collection