Vol. 5 No. 8 (2025)

Articles

• Effect of Electronic Cargo Tracking System Implementation on Trade Facilitation at the Inland Container Depot, Nairobi, Kenya

  Ibrahim Waweru Mwangi, Moses Nyangu, Joel Tenai

  68-82

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• Non-Tariff Barriers, Regulatory Quality, and Performance of Small and Medium Enterprises at Namanga Border, Kenya

  Juliet Watetu Ndung’u, Doris Gitonga, Peter Nderitu Githaiga

  31-50

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• Tax Complexity, Practitioner Engagement, and Compliance Behaviour: Evidence from Five-Star Hotels in Nairobi County, Kenya

  Daniel Ngugi Gitau, Robert Odunga, Collins Kapkiyai

  1-17

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• Transfer Pricing Audit and Corporate Income Tax Compliance Moderated by Technology Integration among Multinational Corporations in Westlands, Nairobi, Kenya

  Rahma Hussein, John K. Tarus, Peter Magero

  118-133

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• The Moderating Role of Regulatory Framework on the Relationship Between Digital Infrastructure and Tax Collection Efficiency

  Kelvin K. Rutto, Bernard Baimwera, John Tarus

  83-99

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• Cross-Border Partnerships and Customs Procedures in Tackling Counterfeit Trade at the Namanga Customs Border Station in Kenya

  Milda Gakii Mutethia, Doris Gitonga, Patrick Limo

  51-67

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• Tax Incentives and Green Energy Investment in Migori County, Kenya

  Okello Joseph Ogutu, Peter Magero, Ronald Bonuke

  18-30

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• Effect of Information Technology Processes on Customs Performance of Logistics Companies in Mombasa County in the Last Five Years

  Joseph Oddiaga, Rodgers Maiyo, Peter Magero

  100-117

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