dc.contributor.author | Mugo, Fridah W | |
dc.date.accessioned | 2013-11-12T07:29:20Z | |
dc.date.available | 2013-11-12T07:29:20Z | |
dc.date.issued | 2013-11 | |
dc.identifier.citation | Degree in Master of Business Administration | en |
dc.identifier.uri | http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/58586 | |
dc.description | A research project submitted in partial fulfillment
of the requirements for the award of Master of
Business Administration Degree (MBA) School of
Business, University of Nairobi. | en |
dc.description.abstract | This study aimed at assessing The Effect of Electronic Tax Registers (ETRs) in Value
Added Tax administration in Kenya. The study sought to determine how ETRs have
aided in administration of VAT by Kenya Revenue Authority. Since many researchers
have concentrated on tax evasion and tax avoidance, a lot has been desired especially in
the area of VAT administration, tax audit time and cost as well as processing of VAT
returns. The study objective was therefore to determine the effect of using Electronic Tax
Registers (ETRs) in improving VAT administration in Kenya.
The population of study was 90 Hotels in Nairobi County using ETR Machines and the
sample consisted of 30 registered hotels which were selected using stratified random
sampling. The main instruments used in collecting primary data were questionnaires.
Secondary data was also used to augment primary data. The research focused on a survey
on taxpayers using Electronic Tax Registers (ETRs). The purpose is to find out their
opinions on aspects related to ETRs on VAT administration.
The data collected was analyzed using descriptive statistics like percentages, standard
deviations, frequency tables among others the Statistical Package for Social Sciences
(SPSS) Version 17 software was used. From the research findings of the study it was
identified that introduction of ETRs has greatly enhanced collection and filing of VAT as
well as it has reduced tax audit time and cost and staff involved. Business owners in
Nairobi County have also witnessed an increased improvement in collection and
administration of revenue by the government as well as tax policies in operation of
business. | en |
dc.language.iso | en | en |
dc.publisher | University of Nairobi | en |
dc.title | The Effect of Electronic Tax Registers on Value Added Tax Administration in Kenya; a Case Study of Hotels in Nairobi County | en |
dc.type | Thesis | en |
local.publisher | School of Business | en |