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n African Journal of Business and Economic Research - The impact of electronic tax registers on VAT compliance by private firms in Kisumu City, Kenya

Volume 6, Issue 2_3
  • ISSN : 1750-4554
  • E-ISSN: 1750-4562

Abstract

This study aimed at investigating the impact of ETR use on VAT compliance. A sample of 233 registered firms was selected. Data was collected using self administered questionnaires to personnel in finance department of the selected firms. The data was analysed by regression analysis to reveal relationships between the variables. The study revealed that effective and regular use of ETRs had a positive impact on the VAT compliance with R = 0.622, significant at 95% confidence level (p<0.005). Inspection of business firms by tax authorities had a positive relationship with VAT compliance (R=0.15, p=0.003). The KRA should therefore encourage effective use of ETR by ensuring that all firms do not merely install the gadgets but also use them for each transaction. This can be achieved by regular but impromptu inspections. Findings of this study would help policy makers and the academia in addressing matters of tax compliance.

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/content/aa_ajber/6/2_3/EJC10482
2011-01-01
2019-11-17

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