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Effect of Legislative Reforms on Turnover Tax Compliance among Small-Scale Traders in Ruaraka Nairobi, Kenya

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Explanatory research discovers legislative reforms improve turnover tax compliance among small-scale traders, suggesting policy enhancements.

Legislative reforms had a significant positive effect on turnover tax compliance, indicating improvements can drive compliance.
Analysis revealed a positive correlation (r = 0.423) between legislative reforms and turnover tax compliance, highlighting the importance of reform.
The study utilized a questionnaire and descriptive statistics to explore the relationship between legislative reforms and tax compliance.
Recommendations include continuous updates to tax laws to ensure clarity and fairness, which may promote better compliance.

Gitema et al. (2025) studied this question.

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Explanatory research discovers legislative reforms improve turnover tax compliance among small-scale traders, suggesting policy enhancements.