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The Effect of Social Norms on Value Added Tax Compliance among Small and Medium Enterprises in Embu Town

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Explanatory research reveals social norms positively influence VAT compliance in SMEs, suggesting novel approaches for tax authority.

A significant positive correlation (r=0.696) exists between social norms and value added tax compliance.
The coefficient indicates that social norms positively affect VAT compliance with β=0.138 at p=0.006.
Analysis employed multiple linear regression on data from 290 small and medium enterprises in Embu town.
Behavioral economics insights could enhance understanding of taxpayer behavior in future VAT compliance research.

Timothy et al. (2024) studied this question.

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