Factors influencing an individual’s income tax compliance: a case of selected MSES in Kasarani Constituency.
Various factors are thought to influence income tax compliance. A number of studies show a relationship between various economic, social and political factors. In light of this, the current research sought to assess whether the quality of public governance, taxpayers’ attitudes and ethnicity influence income tax compliance. Based on the paper, despite a presence of many studies on the topic, there is limited research on the Kenyan case. Hence, delving into the topic is significant in highlighting a Kenyan case. Moreover, results from past studies show mixed results, hence there is a need for clarity on the topic. Behind this backdrop, the study was carried out to assess the influence of the three factors on income tax compliance within the context of micro and small level enterprises. Using the purposive sampling method, data was collected from fifty five enterprises. After the data collection, the use of both qualitative and quantitative analysis, the influence of the factors on income tax compliance is established. Based on the study results, the quality of public governance, attitudes and ethnicity influence income tax compliance. Based on the idea that the study relies on a hypothetical scenario where respondents are required to rate statements, it is recommended that future studies consider employing an approach that facilitates eliciting behaviour. Besides, future studies should employ probabilistic sampling approaches from diverse geographic locations to enhance the level of representativeness.