Factors influencing collection of withholding value added tax in Nairobi East District.
| dc.contributor.author | Kinuthia, Sarah Wanjiku | |
| dc.date.accessioned | 2019-09-12T13:01:04Z | |
| dc.date.accessioned | 2022-06-07T06:51:35Z | |
| dc.date.available | 2019-09-12T13:01:04Z | |
| dc.date.available | 2022-06-07T06:51:35Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | This study aimed to investigate the factors influencing collection of withholding VAT: It assessed how taxpayers level of awareness on withholding value added tax influence revenue collection and the results established taxpayers knowledge, understanding and awareness level lead to increase in withholding VAT in East of Nairobi station Kenya Revenue Authority, established the extent that the taxpayers perception of the tax system influence Revenue collection and the findings indicated that decrease or increase in taxpayers perception of tax system have a significant relation to collection of withholding VAT in East of Nairobi station, Kenya Revenue Authority, determined how cost of compliance on withholding vat influence revenue collection and results showed that hiring of professionals to handle tax matters was most expensive resorting the to handle their tax issues even without proper understanding in East of Nairobi station, Kenya Revenue Authority, found out how enforcement measures influence revenue collection whereby increase in tax enforcement efforts results to increase in reported withholding VAT in East of Nairobi station, Kenya Revenue Authority .The research design used in this study is explanatory study design. A sample of 210 taxpayers and 20 tax officers was considered. Primary data was collected using questionnaire geared at Likert Scale, open and closed questions. The study used SPSS (V21) for data analysis to produce both descriptive and inferential statistics. The study also used a regression model for establishing the relationship between the study variables. The analysis of variance (Anova) was used on the average figures for all the measures of performance. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/115 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Withholding Value Added Tax | en_US |
| dc.title | Factors influencing collection of withholding value added tax in Nairobi East District. | en_US |
| dc.type | Article | en_US |