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Abstract: Kenya Revenue Authority (KRA) was
established in 1995 through the Kenya Revenue Authority Act, 1995. Its core
mandate is to collect revenue to fund government operations and foster economic
growth. Tax education was introduced with the aim of enhancing taxpayers'
knowledge of tax laws and policies, increasing voluntary compliance and ultimately,
increasing revenue collection. All Small and Medium Enterprises (SMEs) are
expected to enrol with KRA and become active taxpayers. However, despite the
implementation of these tax education measures among SMEs, KRA still faces the
challenge of low voluntary tax compliance. There was, therefore, a need to
investigate the effect of tax education on voluntary tax registration among
SMEs in Embakasi East Sub-County. The study employed an explanatory survey
research design. Quantitative data was analysed using descriptive statistics
and inferential statistics, while qualitative data were analysed using content
analysis. The findings of the study shows that over 79% of
the participants felt that the tax education is a transformative experience
that not only improve their understanding but also motivate and empower them to
engage with tax registration process more confidently and proactively. The
study concludes that tax education enhances voluntary tax registration by
increasing taxpayers’ understanding and confidence in engaging with the
registration process. Therefore, the government of Kenya and KRA need to
incorporate structured tax education into the national curricula, community
outreach and business training programs. This will help to formalize economic
activities and broaden the tax base. DOI: https://doi.org/10.51505/IJEBMR.2026.10906 |
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