| dc.description.abstract | ABSTRACT
Kenya Revenue Authority is expected to meet its annual revenue targets to enable the
Government meet its recurrent and development expenditure with minimal borrowing. In
doing so, the Authority has substantially invested in modernization and taxpayer
education services among other key revenue initiatives. However, except for the
financial years 2006/07 and 2007108 when the Authority exceeded the revenue targets
by 1.2% and 2.2% respectively, the Authority has failed to meet its annual revenue
targets for the period between 2008/09 to 2012/13. This is partially attributed to noncompliance
with registration, ling, payment and keeping proper books of accounts that
facilitate audit checks with high revenue yield. This is due to lack of reliable, verifiable
and up to date information on awareness of tax obligations among taxpayers and its
effect on tax compliance behaviour. The overall objective of the proposed study was
therefore to assess the effect of tax obligations awareness on compliance behaviour
among registered partnership businesses. The study adopted a descriptive research
design and the target population was a representative sample of partner-ship
businesses registered in Machakos town. A representative sample of the
aforementioned population was selected using Stratified random sampling method.
Data was collected using a semi-structured questionnaire which was administered face
to face to the respondents. Collected data was checked for errors of omission and
commission. Data was then classified, measured, analysed and interpreted, with
respect to the study objectives. Analysis was done using descriptive statistics including
the assessment of central tendency (convergence), and of dispersion (divergence). Test
of independence (t-test) and ANOVA tests were carried out to test difference of means
whilst Pearsons Correlation was employed to test the relation-ship between awareness
of tax requirements (Income tax, VAT and
TOT) and compliance behaviour. The results of the study will be vital in providing
information to the revenue agency and also inform relevant tax policies. | en_US |
