Effects of tax reforms on tax compliance for small and medium enterprises in Nairobi
| dc.contributor.author | Marita, Robin | |
| dc.contributor.author | Sile, Isabella | |
| dc.date.accessioned | 2020-07-27T10:37:32Z | |
| dc.date.accessioned | 2022-06-06T18:55:01Z | |
| dc.date.available | 2020-07-27T10:37:32Z | |
| dc.date.available | 2022-06-06T18:55:01Z | |
| dc.date.issued | 2020 | |
| dc.description | ATCR Journal Article | en_US |
| dc.description.abstract | Taxation is the critical source of revenue that the government of Kenya uses to provide public services to its citizens. Failure by KRA to meet its revenue targets for the period 2017/2018, can be attributed to the non-compliance of SMEs. Several SMEs, especially in the informal sector, are not taxed again raising equity questions. This study aimed at establishing the effects of tax reforms on tax compliance of SMEs in Nairobi County. The study adopted a quantitative research approach with close-ended questionnaires. The research design for the study was cross-sectional and correlational. Questionnaires were received from 135 managers of SMEs, and data analysed with the help of SPSS v24.0. The study established that administrative tax reforms are a significant influence in shaping the decisions for the tax compliance of SMEs; The overall study model was substantial. This implies that policy tax reforms have a considerable impact on decisions for tax compliance for SMEs and technological tax reforms have a relative influence on tax compliance decisions by SMEs. The study has linked administrative tax reforms, policy tax reforms, technical tax reforms, and tax compliance. The study recommends that KRA should do more in implementing reforms and such as publicize the prosecution of non-tax compliant, provide an incentive for compliance given, provide the opportunity for voluntary compliance. | en_US |
| dc.identifier.citation | Marita, R., & Sile, I. (2020). Effects of tax reforms on tax compliance for small and medium enterprises in Nairobi: a study of selected business enterprises in Nairobi county. African Tax and Customs Review, 3(1), p39-49. Retrieved from https://10.10.110.177/ojs/index.php/atcr/article/view/64 | en_US |
| dc.identifier.issn | 2664-9527 | |
| dc.identifier.issn | 2664-9535 | |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/808 | |
| dc.identifier.uri | https://atcr.kra.go.ke/index.php/atcr | |
| dc.language.iso | en | en_US |
| dc.publisher | Kenya School of Revenue Administration | en_US |
| dc.subject | Kenyan Tax System | en_US |
| dc.subject | Tax Compliance | en_US |
| dc.subject | SMEs | en_US |
| dc.title | Effects of tax reforms on tax compliance for small and medium enterprises in Nairobi | en_US |
| dc.title.alternative | a study of selected business enterprises in Nairobi county | en_US |
| dc.type | Article | en_US |