Automated Tax System and Tax Compliance among Large Taxpayers in the North-Rift Region in Kenya
| dc.contributor.author | Tarus, Mark Kiplimo | |
| dc.date.accessioned | 2025-07-24T13:24:21Z | |
| dc.date.available | 2025-07-24T13:24:21Z | |
| dc.date.issued | 2025-05 | |
| dc.description | A Research Project Submitted to School of Business, Economics and Tourism in Partial Fulfilment of the Requirements for the Award of Master’s Degree in Business Administration (Finance) of Kenyatta University, May 2025. Supervisor Jeremiah Koori | |
| dc.description.abstract | Tax compliance is a key emphasis area of the Kenya Revue Authority in a bid to maximise revenue collection to finance government services. However, complex processes and ineffective methods of revenue generation continue to mar tax compliance especially among the large taxpayers in the North Rift. This study sought to investigate the influence of automated tax system on large taxpayers’ tax compliance in the North Rift region, Kenya. The specific objectives that the study intended to achieve included to determine the effect of online tax payments on tax compliance among large taxpayers in the North-Rift region, Kenya; to find out the effect of online submission and issuance of tax related documents on the tax compliance among large taxpayers in the North-Rift region, Kenya; and to analyse the effect of automated taxpayer reports and statistics on the tax compliance among large taxpayers in the North-Rift region, Kenya. The study was underpinned by the general systems theory, the Unified Theory of Acceptance and Use of Technology, and fiscal exchange theory. A descriptive research design was adopted by the study to guide data collection and analysis procedures. The study’s target population was 200 large taxpayers operating in North rift region, Kenya from which a random sample of 133 participants was selected with the use of Yamane’s (1967) formula. The study utilized structured questionnaires as a tool for data collection from 133 financial managers purposively selected from the 133 randomly selected large taxpayer companies in North rift region, Kenya. Data collected was entered into the Statistical Package for Social Sciences (SPSS) and quantitatively analysed using descriptive statistical techniques namely mean, percentages, and standard deviations, and inferential statistical analysis techniques namely correlation analysis and multinomial logistic regression analysis. The study followed ethical considerations such as asking for participants’ consent, maintaining given information confidentiality and obtain research permit from National Commission for Science, Technology and Innovation. The researcher was confident that the study findings were capable of being used to inform research, revenue collection practice, and academics. The findings were presented in figures and tables. The study established significant and positive influence of online tax payments (Coeff=0.108, Sig=0.032), online submission and issuance of tax related documents (Coeff=0.344, Sig=0.043), and automated taxpayer reports and statistics (Coeff=0.490, Sig=0.007) on tax compliance among large taxpayers in the North Rift region of Kenya. As expected, the results proved beneficial to researchers and academicians, Kenya Revenue Authority, and large taxpayers’ managers. Based on the study findings, tt was recommended that the Kenya Revenue Authority (KRA) reinforce its automated tax system infrastructure and actively engage large taxpayers in the North Rift while also pursuing legislative, administrative, and policy reforms to sustainably enhance tax compliance and boost long-term revenue collection. | |
| dc.identifier.uri | https://ir-library.ku.ac.ke/handle/123456789/30816 | |
| dc.language.iso | en | |
| dc.publisher | Kenyatta University | |
| dc.title | Automated Tax System and Tax Compliance among Large Taxpayers in the North-Rift Region in Kenya | |
| dc.type | Thesis |