Vol. 5 No. 10 (2025)

Articles

• Moderating Effect of Tax Sensitization on the Relationship Between Perception of Electronic Tax System and Value Added Tax Compliance Among Small and Medium Enterprises in Kapsabet Municipality, Kenya

  Emily Cherono Rotich, Naomi Koske, Gloria Muthoni

  60-72

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• Effect of Taxpayer Patriotism on Turnover Tax Compliance Among Small and Medium Enterprises in Ruiru, Kiambu County, Kenya

  Victor Joseph Chiuri Wanjuki, Josephat Cheboi, Lucy Rono

  30-40

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• Effect of Digital Record Keeping on Turnover Tax Compliance Among Youth-Owned Micro and Small Enterprises in Central Business District, Nairobi, Kenya

  Christine Mumbi, Daniel Kirui, Andrew Kimwolo

  13-22

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• The Effect of Access to Financial Institutions on Income Tax Compliance Among Small and Medium Enterprises in Marginalized Areas. Case Study of Tana River County

  Peter Muriuki

  41-59

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• Electronic Filing and VAT Compliance among Small and Medium-Sized Enterprises in Eldoret, Kenya: Empirical Evidence and Policy Implications

  Timothy Kamau Muya, Tobias Olweny, Naomi Koske

  23-29

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• Effect of Digital Payments on Value Added Tax Compliance among Manufacturing Firms in Athi River, Machakos County, Kenya

  Faith Ndanu, Josephat Cheboi, Peter Githaiga

  1-12

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