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This is a Quantitative Study study.

Effect of Tax Audits on Tax Compliance on Monthly Residential Rental Income in Kawangware Area, Nairobi, Kenya

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Analysis finds that correspondence audits significantly improve tax compliance in Kawangware, suggesting policy implications.

Correspondence audits significantly enhance tax compliance among residential renters in Kawangware, Nairobi.
The study observed a 69% return rate from the structured questionnaires sent to 179 taxpayers.
Desk and field audits did not show a significant effect on tax compliance among the target population.
Recommendations focus on improving tax education and simplifying compliance processes for better results.

Mwangi et al. (2025) studied this question.

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