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Effect of Excisable Goods Management Systems on Domestic Tax Compliance Among Small and Medium Enterprises in Thika Sub-County

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Explanatory research shows excisable goods management system improves tax compliance in SMEs, suggesting enhancements are needed.

Excisable goods management system significantly increases domestic tax compliance among SMEs.
Results indicated a positive effect with β = 0.179 and p = 0.004, showing strong statistical relevance.
An explanatory research design involving 334 SMEs yielded a 78.1% response rate, providing robust data.
Enhancing the excisable goods management system can further support compliance among SMEs in the region.

Waweru et al. (2024) studied this question.

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