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September 10, 2025Journal of finance and accounting.

The Effect of Legislative Reforms on Consumption Tax Compliance Among Small and Medium Enterprises in Nakuru Town, Kenya

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Authors

MMMichael Kareko MaingiKenya School of Government NKNaomi KoskeMoi University TOTobias OlwenyMoi University

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Implication

Explanatory design reveals legislative reforms significantly boost consumption tax compliance in SMEs, suggesting policy revisions for better efficiency.

Key Points

Legislative reforms significantly improve consumption tax compliance, demonstrating a positive effect with β = 0.391.
Analysis involves multiple linear regression, confirming statistical significance at p = 0.000 for the reforms' impact.
The Kenya Revenue Authority faces challenges in meeting consumption tax targets despite ongoing reforms influencing compliance.
Future research should investigate how behavioral factors and economic variables like cash flow impact consumption tax compliance.

Cite This Study

Maingi et al. (2025) studied this question.

synapsesocial.com/papers/68c1a5eb54b1d3bfb60df3e4 https://doi.org/10.70619/5-3-528

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Implication

Explanatory design reveals legislative reforms significantly boost consumption tax compliance in SMEs, suggesting policy revisions for better efficiency.

The Effect of Legislative Reforms on Consumption Tax Compliance Among Small and Medium Enterprises in Nakuru Town, Kenya

Discussion

Member takes

Implication

Key Points

Cite This Study

The Effect of Legislative Reforms on Consumption Tax Compliance Among Small and Medium Enterprises in Nakuru Town, Kenya

Discussion

Member takes

Implication

Key Points

Cite This Study

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