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September 10, 2025Journal of finance and accounting.

Probability of Detection and Value Added Tax Compliance among Small and Medium Enterprises in Westlands Sub County, Nairobi, Kenya: Moderating Effect of Tax Service Quality

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Authors

DKDavies Kipkosgei KirwaKenya School of Government NGNderitu GithaigaMoi University RORobert OdungaMoi University

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Implication

Explanatory analysis reveals a positive link between detection probability and VAT compliance in SMEs, highlighting tax service quality's moderation role.

Key Points

Probability of detection positively influences VAT compliance among SMEs, leading to increased tax revenues.
Regression analysis showed a significant effect (β=0.358, p=0.000) of detection probability on VAT compliance.
Tax service quality moderates the relationship between detection probability and VAT compliance (β=0.086, ρ<0.05).
Improving audit detection mechanisms by KRA could enhance VAT compliance among SMEs in Nairobi.

Cite This Study

Kirwa et al. (2024) studied this question.

synapsesocial.com/papers/68c1dda954b1d3bfb60fcb5d https://doi.org/10.70619/4-7-387

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Implication

Explanatory analysis reveals a positive link between detection probability and VAT compliance in SMEs, highlighting tax service quality's moderation role.

Probability of Detection and Value Added Tax Compliance among Small and Medium Enterprises in Westlands Sub County, Nairobi, Kenya: Moderating Effect of Tax Service Quality

Discussion

Member takes

Implication

Key Points

Cite This Study

Probability of Detection and Value Added Tax Compliance among Small and Medium Enterprises in Westlands Sub County, Nairobi, Kenya: Moderating Effect of Tax Service Quality

Discussion

Member takes

Implication

Key Points

Cite This Study

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