Effect of Electronic Tax Invoice Management System on Value Added Tax Compliance Among Tented Camps in Narok County, Kenya
DOI:
https://doi.org/10.70619/vol4iss6pp36-43Keywords:
Tented Camps in Narok County, Tax Invoice Management System Value Added Tax ComplianceAbstract
Purpose: Value Added Tax (VAT) compliance is a critical aspect of revenue collection for governments worldwide; however, it has encountered various challenges, the most prevalent being verifying input tax claimed by taxpayers when filing VAT returns. The main objective was to examine the effect of electronic Tax Invoice Management System on Value added tax compliance among tented camps in Narok County. The theory that supports the study was Diffusion of Innovations Theory.
Methodology: The study employed explanatory research design, with a target population of 150 tented camps in the Masai Mara National Reserve, out of these, 122 respondents successfully completed and returned the questionnaires, resulting in a response rate of 81.3%. The data was collected through a structured questionnaire.
Results: The study found that ETIMs positively and significantly affect VAT compliance β =0.236 p-value =0.012<0.05.
Conclusion: The study recommended that The KRA should enhance the Electronic Tax Invoice Management System (ETIMS) to improve VAT compliance among tented camps in Narok County. Future research should be conducted on the effects of taxpayer behavioural factors on VAT compliance.
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Copyright (c) 2024 Irene Wanjiru Kimani , Moses Nyangu, PhD, Jacob Yego, PhD
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
