Thesis: Influence of i-tax on performance of tax return compliance among small and medium enterprises, case of Nakuru city central business district, Kenya
dc.contributor.author | Bore, Mohamud Abdirahim | |
dc.date.accessioned | 2024-09-06T08:05:26Z | |
dc.date.available | 2024-09-06T08:05:26Z | |
dc.date.issued | 2024-07 | |
dc.description.abstract | The purpose of this research was to determine how the I Tax affected the taxpayers in the central business district of Nakuru. The necessity for tax authorities to raise revenue collection, improve service efficiency, and promote tax compliance served as the impetus for this study. The primary subject of this study was the Kenya Revenue Authority I Tax system. The goal of the study was to address the dearth of noteworthy studies on the impact of I Tax on tax return compliance in the central business district of Nakuru. The study sought to determine the impact of the I tax system on taxpayers' tax compliance in the central business district of Nakuru. The study aimed to determine the impact of fines and penalties on tax compliance performance in Nakuru city CBD, assess the attitude of taxpayers towards the I Tax system on tax compliance performance in Nakuru city CBD, examine the relationship between tax compliance costs and tax compliance performance in Nakuru city CBD, and assess the influence of I tax training on tax payers' tax compliance performance in Nakuru city CBD. Four ideas of economic-based deterrence served as the study's foundation. social influences, theories of finances and psychology, and theories of limits. A descriptive research design was used in the study. Structured questionnaires were utilized for the purpose of data collection. A stratified sampling technique was employed to select persons who had registered on I-Tax. Employees from the flower farms in Naivasha Town participated in a pilot program. A triangulation test was used to conduct the validity test. Test-retest methodology was used to conduct the reliability test. SPSS was used to analyze the data and generate both descriptive and inferential statistics. Based on the results, the study came to the conclusion that tax fines and penalties have a favorable and significant impact on tax compliance performance (r=0.607, p=0.000). tax payer's altitude on tax compliance performance: There is a substantial and positive correlation between tax payers and tax compliance (r=0.563, p=0.000). Cost of I tax: The cost of I tax compliance and the performance of tax compliance have a positive and significant relationship (r=0.6710 and p=0.010). impact of I taxpayer training: With r=0.639 and p=0.010, there is a substantial and positive correlation between I taxpayer training. The report suggests that Kenya Revenue Authority enhance the iTax platform to make it easier to use. This can be improved by offering tax training to taxpayers via workshops, door-to-door sales, and seminars to disseminate information on tax compliance, the fines and penalties associated with noncompliance, and the antecedents that determine compliance. The Treasury, in conjunction with the Ministry of Finance, should develop strategies to deal with non- compliance and obstacles that could prevent tax compliance as well as encourage the adoption and effective use of iTax. The government has to make sure that the website server is reliable during peak months and that the website is easy for income taxpayers to file income tax returns on by utilizing more sophisticated technologies. | |
dc.identifier.uri | https://erepository.mku.ac.ke/handle/123456789/6600 | |
dc.language.iso | en | |
dc.publisher | Mount Kenya University | |
dc.subject | Revenue collection | |
dc.subject | Tax compliance | |
dc.subject | Kenya Revenue Authority | |
dc.subject | File income tax | |
dc.title | Influence of i-tax on performance of tax return compliance among small and medium enterprises, case of Nakuru city central business district, Kenya | |
dc.type | Thesis | |
dspace.entity.type | Thesis |