The Kenya Revenue Authority, despite ongoing tax reforms, has been unable to meet the Treasury's income tax targets. This study aimed to determine the effect of tax administration restructuring on income tax compliance among Small and Medium Enterprises in Lang’ata Sub County, Nairobi County, Kenya. The study was guided by optimal theory, and study employed explanatory research design. The study target was 2,182 SMEs in different sectors in Lang’ata Sub County with a sample size of 338 respondents. The study used primary data collected using questionnaires. The descriptive statistics included frequency, percentage, and mean while inferential statistics included correlation and regression. Tax administration restructuring is positively associated with increased compliance (β = 0.103, p < 0.05). The findings reveal the enhancing effect of the relationship between tax restructuring and income tax compliance. The study recommends KRA should continue to invest in streamlining and improving tax administration processes. Future research should be carried out to determine the advancements in tax technology influence SMEs' compliance behavior.
Momanyi et al. (Thu,) studied this question.
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