I-Tax Adoption Determinants and Value Added Tax Compliance among Large Corporate Taxpayers in Kenya
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Date
2020
Authors
Maithya, Rose Ndoti
Abdul, Farida
Sang, Paul
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Economics, Business and Management Research
Abstract
Despite the increasing need to raise the level of revenue collection, developing countries still
face the challenges of low tax compliance. This leads to frequent tax reforms aimed at closing
short-term revenue gaps. This project sought to investigate the effect of itax adoption
determinants on VAT compliance among large corporate taxpayers in Kenya. The study
employed a descriptive research design. The study targeted all the 1278 large corporate taxpayers
in Kenya registered for VAT. Stratified random sampling technique was used to select 192
respondents for the study. A five-point likert scale structured questionnaire was used to collect
primary data. Numerical data that was collected using questionnaires was coded, entered and
analyzed with help of a computer Statistical Package for Social Scientists (SPSS) version 24
software Programme. The data collected was analyzed through descriptive and inferential
statistics. Both qualitative and quantitative data analysis technique was used to analyze the data.
Thematic analysis techniques were used to analyze qualitative data collected in the open ended
questions. From multiple regression, it was inferred that Large taxpayer's perception, Knowledge
of tax laws, Level of IT literacy and Costs of Compliance had significant influence on Value
Added Tax compliance. This study recommended that KRA management should focus on
taxpayer facilitation through a robust system of customer relationships management, efficient
complaints resolution and ensuring that more resources are invested in user friendly online tax
systems in order to realize long term benefits
Description
A Research Article in the International Journal of Economics, Business and Management Research
Keywords
: I-tax, Costs of compliance, Value Added Tax, Tax compliance, Large Corporate Taxpayers.
Citation
Maithya, R. N., Abdul, F., & Sang, P. (2020). I-tax adoption determinants and value added tax compliance among large corporate taxpayers in kenya (Doctoral dissertation, KENYATTA UNIVERSITY).