[PDF] Top 20 Taxpayers Knowledge and Value Added Tax Compliance Among Micro and Small Enterprises in Embu County, Kenya

... that taxpayers in any country should comply with regulations of tax institutions without indulging in malpractices ...both small and large are expected to adhere to regulation of VAT in any country ... See full document

... books among themselves since they have adequate information on how to set aside mandatory savings, track the growth of savings and how to invest ...ICT knowledge for investment in ...gaining value ... See full document

... (2015) micro women enterprises are businesses owned or operated by one or two people within a given ...define micro enterprises based on essential characteristics; has only a small ... See full document

... the Value Added Tax have the extra burden of having to keep detailed records of all input tax and output tax to facilitate the completion of VAT ...a compliance cost. The ... See full document

... Nairobi, Kenya Abstract: This studyprimarily scrutinises the factors determining the extent of VAT compliance in Kiambu ...taxpayer’s knowledge, compliance cost, fines and penalties, and ... See full document

... online tax filing on tax compliance among MSE in Kibwezi sub-county, Makueni County, ...determine taxpayers’ perception towards online tax filing influence on ... See full document

... on tax compliance among small and medium ...In Kenya, Mandola (2013) found that a majority of the taxpayers consider the development of integrated tax management system a ... See full document

... themselves. Micro and Small Enterprises (MSEs) need to be strengthened and developed so that the income they generate can support transition in terms of enterprise ...skills, knowledge on the ... See full document

... The target population for the study consisted of all SMEs on the database of all small tax offices (STO) of the GRA in Greater Accra Region. Both probability and non-probability sampling were used in the ... See full document

... of knowledge about tax rules and computations. Tax illiteracy will undermine the compliance process and strengthens taxpayers’ ...make tax information more accessible. Other ... See full document

... It is estimated that both local and exotic mango processing yields between 150,000 and 400,000 tones of residues worldwide from juice producing industries and domestic consumption. These residues consists of mango ... See full document

... Larger enterprises tend to have more access to resources compared to their smaller counterparts. Thus, implementation of acquired skills is comparatively easier as larger firms can afford to invest in new ideas ... See full document

... and tax rates are major challenges of small and micro enterprise ...of small and micro enterprise (SMEs) is found so essential to capacitate the members for strengthening and ... See full document

... on tax rate [ß = ...voluntary compliance attitude and significant at 1% level because, (p-value = ...critical value of (Z=3.73) which more than 2.567 Z table value at 99 level of ... See full document

... Bomet County, Kenya so that we are able to understand what needs to be done differently in order to ensure success of this ...in Kenya focusing on garment enterprises only in Jericho ... See full document

... between tax rates and the amount of tax evasion (Frey and Pommerehne, 1984; Trandel and Show, ...of taxpayers from Small Medium Enterprises (SMEs) have low level of tax ...of ... See full document

... from micro enterprises to small or medium enterprise and eventually to large ...in Kenya in 2015 reported that only ...of Kenya, ...innovation. Among the small ... See full document

... of taxpayers also influence tax ...the taxpayers, social pressure on evasion, the though of taxpayers as regards to the tax load, and the tendency for evasion in the social or ... See full document

... The second objective was to study pastoral marital programmes used to address marital challenges among members of Redeemed Gospel Church in Embu County. This study found that there was premarital and ... See full document

... of Compliance and vice-versa (Fagbemi & Abogun, 2015). Tax compliance is the degree of voluntary agreement by taxpayers to fulfill their tax obligations to the government without ... See full document