Factors affecting rental income tax compliance among landlords in Nyeri municipality.
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Date
2018
Authors
Kering, Beda Kipkoech
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Taxation is the primary source of revenue for governments throughout the world to implement their social and political agendas and to deliver services to the citizens. The general objective of this study was to investigate factors affecting rental income tax compliance among landlords in Nyeri Municipality in Kenya. This study adopted a descriptive survey design. This study was carried out to establish factors affecting voluntary rental tax compliance among the landlords in Nyeri municipality, and the cost of compliance. The study aimed to reach out to a sample of at least 285 respondents but only 156 responded and returned the questionnaires. Primary information was gathered by use of structured questionnaires. The Kenyan landlords will understand the importance of voluntarily tax compliance and reduce noncompliance costs. This in return is going to improve the performance of the government and they will enjoy the low cost of doing business due to improved services by the government. The findings on the attitudes of the Kenya landlords towards taxation, attitude and perception that politicians misuse taxes, peers and financial and family obligation had strong positive responses. Also the landlords did not have a very healthy perception towards the revenue authority and the Government in regards to taxation matters and approach. The study recommended that the government should sensitize the tax payers on the importance of paying taxes. It is also recommended that the government ought to be transparent on how the revenue collected from taxation is being utilized and KRA need to carry out tax reforms by factoring in the views of all the taxpayers. The researcher recommends that further study be carried on the other factors that might influence the voluntary tax compliance on rental income. Again further study also need to be done on the same topic but covering a different location other than Nyeri.
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Keywords
Rental income tax