Vol. 5 No. 7 (2025)

Articles

• Advance Pricing Agreement Adoption, Tax Compliance Cost, and Income Tax Compliance Among Multinational Corporations Operating in Kenya

  Virginia Kamau, Robert Odunga, Naomi Koske

  67-83

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• Relationship Between Tax Awareness and Value Added Tax Compliance Among Registered Manufacturing Firms in Nakuru East, Kenya: Moderating Role of Perceived Taxpayer Trust

  Leah Wanjiru Kamau, Stephen Chelogoi, Irungu Macharia

  38-52

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• Effect of Fair Value Measurement Model on Financial Performance of Insurance Firms

  Dr. John Kiarie

  20-30

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• Moderating Role of Regulatory Framework in the Relationship between Seal Integrity Testing Procedures and Trade Facilitation at Selected Airports in Kenya

  James Mumo , Doris Gitonga, Naomi Koske

  84-100

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• Moderating Effect of Tax Morale on the Relationship Between Electronic Cargo Tracking Systems (ECTS) and Trade Facilitation in Kenya

  Ahmed Mohamed Ibrahim, Marion Nekesa, John Tarus

  53-66

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• Financial Literacy and Growth of Medium Enterprises in Kisumu County, Kenya

  Gideon Obota Ochola, Caroline Kimutai

  31-37

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• Impact of Environmental, Social, and Governance Factors on Investment Decision-Making of Cement Manufacturing Companies in Kenya

  Benard Muange, Dr. Stephen Kanini, Dr. John Kiarie

  1-19

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