| dc.description.abstract | The study explores determinants of tax compliance in Kenya by analyzing data obtained
from taxpayers interviewed within Nairobi County. Data for the study was obtained using
structured questionnaires from 100 respondents arrived at by a stratified random sampling.
It was established that tax compliance behaviour varies largely depending on whether the
taxpayer is an individual or a corporate entity. The findings indicate compliance levels are
higher in corporate than with individual tax payers. Findings showed that for corporate tax
payers, enforcement measures had a negative impact on tax compliance level while tax
rates, compliance costs and nature of tax had a positive impact. For individual tax payers;
enforcement measures had a positive impact on tax compliance while tax rates,
compliance costs, nature of tax had a negative impact on tax compliance. Results indicate
that Kenya’s tax design enhances taxpayer’s compliance level as both individual and
corporate tax payers reported high level of tax compliance despite asserting the presence
of many taxes in Kenya. | en_US |
