Effect of Social Norms on Turnover Tax Collection among Micro and Small Enterprises in Meru Town, Kenya

Hazel Kithinji; Dr. Bruce Oganga; Dr. Stephen Chelogoi1

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Publication Date: 2024/10/23

Abstract: The turnover tax has achieved a significantly low level of tax compliance since its introduction. This research examines social norms' impact on turnover tax collection among Micro and Small Enterprises (MSEs) in Meru Town, Kenya. This study used the Theory of Planned Behavior (TPB) to evaluate the influence of social norms on tax compliance. An Analysis of 367 Micro and Small Enterprises (MSEs) revealed a statistically significant positive correlation between social norms and tax compliance (β = 0.149, p = 0.007). The report proposed promoting robust tax compliance standards and improving tax education programs via seminars and advertising.

Keywords: Social Norms, Taxpayer Turnover, Micro And Small Enterprises, Kenya

DOI: https://doi.org/10.38124/ijisrt/IJISRT24SEP1409

PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT24SEP1409.pdf

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