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Effect of Social Norms on Turnover Tax Collection among Micro and Small Enterprises in Meru Town, Kenya

Year: 2024

Type: article

Abstract: The turnover tax has achieved a significantly low level of tax compliance since its introduction. This research examines social norms' impact on turnover tax collection among Micro and Small Enterprises (MSEs) in Meru Town, Kenya. This study used the Theory of Planned Behavior (TPB) to evaluate the influence of social norms on tax compliance. An Analysis of 367 Micro and Small Enterprises (MSEs) revealed a statistically significant positive correlation between social norms and tax compliance (β = 0.149, p = 0.007). The report proposed promoting robust tax compliance standards and improving tax education programs via seminars and advertising.

Source: International Journal of Innovative Science and Research Technology (IJISRT)

DOI: 10.38124/ijisrt/ijisrt24sep1409

Authors: Hazel Kithinji, Bruce Oganga, Stephen Chelogoi

Institution: Moi University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4403688830