Browsing by Author "Warui,Fredrick"

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    Itax System Role in Tax Compliance for Residential Landlords inKiambu County, Kenya
    (AJEFM, 2025-04) Njuguna,Thuku Joseph; Warui,Fredrick
    The Kenyan government relies on taxes as a major source of revenue, yet compliance remains a challenge, particularly in the real estate sector. Despite the significant growth of Kenya’s real estate market, tax revenue has not increased proportionally due to widespread non-compliance among landlords. This study examined the role of the iTax system in improving tax compliance among residential landlords in Kiambu Town, focusing on tax rates, cost acceptance, tax literacy, and tax awareness. The research was grounded in fiscal exchange, ability to pay, institutional anomie, and economic deterrence theories. A descriptive research design was used to survey 1,004 rental property owners, with a sample of 286 selected using Yamane’s formula. Data was collected via structured questionnaires with a five-point rating scale, achieving a Cronbach’s alpha of 0.7 for reliability. The study employed SPSS for data analysis, using both descriptive statistics...