The Moderating Effect of Digital Tax Systems on the Relationship Between Sociological Attributes and Tax Compliance Among Micro, Small and Medium Enterprises: Evidence from Kenya
Main Article Content
Keywords
Sociological attributes, tax compliance, MSMEs, digital tax administration systems
Abstract
The main objective of this study was to investigate the moderating role of digital tax administration systems on the relationship between taxpayers’ sociological attributes and tax compliance among Micro, Small and Medium Enterprises (MSMEs) in Kenya. The study was anchored on the Deterrence Economic theory and Social Exchange Theory. Explanatory research design was employed during data collection. The target population composed of 1,843 MSMEs from Embakasi Sub-County, Nairobi County, Kenya, with a sample size of 329 determined using Yamane's (1967) formula. Primary data was collected through structured questionnaires. Data was analysed using descriptive (means and standard deviation) and inferential statistics (correlation and multiple regression analysis). The study findings revealed that there was a negative but significant effect of sociological attributes on tax compliance (β = -0.085, p = <0.05). Results further indicated that the moderating effect of digitalization of tax administration systems on the relationship between sociological attributes and tax compliance was positive and significant (β = 0.001, p = <0.05). Based on the findings the study has several recommendations KRA needs to enhance awareness of the consequences of tax evasion, also KRA needs to implement a simplified tax procedure system. Further research could explore additional factors influencing compliance such as economic conditions, levels of trust in government, or the impact of economic incentives that could implement the findings of this study.
References
Abramovaite, J., Bandyopadhyay, S., Bhattacharya, S., & Cowen, N. (2023). Classical deterrence theory revisited: An empirical analysis of Police Force Areas in England and Wales. European Journal of Criminology, 20(5), 1663-1680. https://doi.org/10.1177/14773708211072415
Adekoya, A. A., Olaoye, A., & Lawal, A. (2020). Informal sector and tax compliance in Nigeria-challenges and opportunities. International Journal of Emerging Trends in Social Sciences, 8(2), 57-69. https://doi.org/10.20448/2001.82.57.69
Ahmed, E., & Braithwaite, V. (2004). When tax collectors become collectors for child support and student loans: Jeopardizing the revenue base?. Kyklos, 57(3), 303-326.https://onlinelibrary.wiley.com/doi/abs/10.1111/j.0023-5962.2004.00256.x
Aiken, L. S., & West, S. G. (1991). Multiple regression: Testing and interpreting interactions. Thousand Oaks, CA: Sage. https://books.google.co.ke
Aladejebi, O. (2018). Measuring tax compliance among small and medium enterprises in Nigeria. International Journal of Accounting and Taxation, 6(2), 29-40. https://doi.org/10.15640/ijat.v6n2a4
Alasfour, F., Samy, M., & Bampton, R. (2016). The determinants of tax morale and tax compliance: Evidence from Jordan. In Advances in taxation (pp. 125-171). Emerald Group Publishing Limited.https://doi.org/10.1108/S1058-749720160000023005
Amponsah, S., & Adu, K. O. (2017). Socio-demographics of tax stamp compliance in upper Denkyira east municipal and upper Denkyira west district in Ghana. International Journal of Law and Management, 59(6), 1315-1330. https://doi.org/10.1108/IJLMA-10-2016-0092
Anesa, M., Gillespie, N., Spee, A. P., & Sadiq, K. (2019). The legitimation of corporate tax minimization. Accounting, Organizations and Society, 75, 17-39. https://doi.org/10.1016/j.aos.2018.10.004
Ashby, J. S., Webley, P., & Haslam, A. S. (2009). The role of occupational taxpaying cultures in taxpaying behaviour and attitudes. Journal of Economic Psychology, 30(2), 216-227. https://doi.org/10.1016/j.joep.2008.08.005
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30. doi: https://doi.org/10.3390/economies10020030
Beccaria C. B., (1872) An essay on Crimes and Punishments. Albany: W.C. Little & Co. Available at: https://oll.libertyfund.org/titles/2193
Bello, O. I., & Kasztelnik, K. (2022). Observational study of tax compliance and tax evasion in Nigeria. Financial Markets, Institutions and Risks, 6(4), 1-14. https://doi.org/10.21272/fmir.6(4).1-14.2022
Bentham J., (1789) An Introduction to the principles of morals and legislation. London: T. Payne and son. https://www.oxfordscholarlyeditions.com/display/10.1093/actrade/9780198205166.book.1/actrade-9780198205166-work-1
Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2013). Analyzing the role of social norms in tax compliance behavior. Journal of business ethics, 115, 451-468. doi: https://doi.org/10.1007/s10551-012-1390-7
Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74, 49-64. https://doi.org/10.1007/s10551-006-9219-x
Crivelli, E., & Gupta, S. (2014). Resource blessing, revenue curse? Domestic revenue effort in resource-rich countries. European Journal of Political Economy, 35, 88-101. https://doi.org/10.1016/j.ejpoleco.2014.04.001
Deyganto, K. O. (2022). Determinats of tax compliance attitude with taxation: The case of category “A” taxpayers in Gedeo Zone: BoD–Books on Demand. https://core.ac.uk/download/pdf/234632451.pdf
Dlamini, B., & Dube, G. (2020). Precipitants of tax evasion in the informal sector in Zimbabwe: A case study of Bulawayo Metropolitan Province. International Journal of Management Studies and Social Science Research, 2(1), 1-10.
Eichfelder, S., Jacob, M., & Schneider, K. (2023). Do tax incentives affect investment quality? Journal of Corporate Finance, 80, 102403. doi: https://doi.org/10.1016/j.jcorpfin.2023.102403
Etim, R. S., Jeremiah, M. S., & Dan, P. (2020). Tax compliance and digitalization of Nigerian economy: The empirical review. American International Journal of Social Science, 9(2), 42-50. https://doi.org/10.30845/aijss.v9n2p5
Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226-232. https://doi.org/10.1016/j.kjss.2016.10.003
George, J. R. (2019). Understanding the tax gap and taxpayer noncompliance. Statement of the Honorable J. Russell George, Treasury Inspector General for Tax Administration, Before the House Ways and Means Committee.” Washington, DC. https://democrats-waysandmeans.house.gov/sites/evo-subsites/democrats-
waysandmeans.house.gov/files/documents/TIGTA%20Testimony%20FINAL%2005-07-19.pdf
Goro, E. O. (2021). Demographic Factors Influencing Tax Collection In Kenya (Doctoral dissertation, Kca University). https://repository.kcau.ac.ke/handle/123456789/628
Haruna, H. T., Ibrahim, A. S., Yusuf, A. U., & Ardo, A. M. (2023). The impact of forensic accounting on tax payer attitude and compliance towards tax evasion within smes in the north east nigeria. Journal of Business Management and Accounting, 13(1), 79-105. doi: https://doi.org/10.32890/jbma2023.13.1.4
Hasan, B. M. S., & Abdulazeez, A. M. (2021). A review of principal component analysis algorithm for dimensionality reduction. Journal of Soft Computing and Data Mining, 2(1), 20-30. https://publisher.uthm.edu.my/ojs/index.php/jscdm/article/view/8032
Hobbes T., (1651) Leviathan: Or the Matter, Forme and Power of a Commonwealth Ecclasiasticall and Civil. Menston: Scolar Press.
Ipsos Kenya (2024). Transforming The Msme Industry In Kenya. https://www.fsdkenya.org/wp-content/uploads/2024/06/Micro-Small-and-Medium-Enterprises-outlook-report.pdf
Jayawardane, D. (2015). Psychological factors affect tax compliance. A review paper. International Journal of Arts and Commerce, 4(6), 131-141.
Kaiser, H. F., & Rice, J. (1974). Little jiffy, mark IV. Educational and psychological measurement, 34(1), 111-117. https://doi.org/10.1177/001316447403400115
Kastlunger, B., Dressler, S. G., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D: 4D). Journal of economic psychology, 31(4), 542-552. https://doi.org/10.1016/j.joep.2010.03.015
Kelman, H. C. (1958). Compliance, identification, and internalization three processes of attitude change. Journal of conflict resolution, 2(1), 51-60. https://www.mdpi.com/1911-8074/15/9/407
Kogler, C., Olsen, J., Kirchler, E., Batrancea, L. M., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365-381. https://www.tandfonline.com/doi/full/10.1080/20954816.2022.2130501
Kombo, D. K., & Tromp, D. L. (2006). Proposal and thesis writing: An introduction. Nairobi: Paulines Publications Africa, 5(1), 814-30.
Mannan, D. K. A. (2020). Socio-economic factors of tax compliance: An empirical study of individual taxpayers in the Dhaka zones, Bangladesh. The cost and Management, 48(6). https://dx.doi.org/10.2139/ssrn.3769973
Mendoza, J. P., & Wielhouwer, J. L. (2024). Compliance under distrust: do people comply less when they feel distrusted? Journal of Public Administration Research and Theory, muae025. https://doi/10.1093/jopart/muae025/7927646
Motwani, B., Haryani, S., & Matharu, S. (2015). Profession as the determinant on the adoption of e-taxation. Review of Professional Management-A Journal of New Delhi Institute of Management, 13(2), 15-23.
Muehlbacher, S., Kirchler, E., & Schwarzenberger, H. (2011). Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32, 89-97. https://doi.org/10.1007/s10657-011-9236-9
Mugler, J. (2018). Regulatory capture? Fiscal anthropological insights into the heart of contemporary statehood. The Journal of Legal Pluralism and Unofficial Law, 50(3), 379-395. doi: https://doi.org/10.1080/07329113.2018.1557434
Mumford, A. (2019). Fiscal sociology at the centenary: UK perspectives on budgeting, taxation and austerity. Springer Nature. https://books.google.co.ke/books
Musimenta, D. (2020). Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda. Cogent Business & Management, 7(1), 1812220. https://doi.org/10.1080/23311975.2020.1812220
Musyoka, N. N. (2019). Effect of tax reforms on voluntary tax compliance among small and medium enterprises in Kenya: a case of Nairobi County (Doctoral dissertation, Strathmore University).https://su-plus.strathmore.edu/bitstream/11071/6577/4Effect%20of%20Tax%20Reforms%20on%20Voluntary%20Tax%20Compliance%20Among%20Small%20and%20Medium%20Enterprises%20in%20Kenya.pdf
Muturi, H.M., & Kiarie, N. (2015). Effects of online tax system on tax compliance among small taxpayers in Meru County, Kenya. International Journal of Economics, Commerce and Management, 3(12), 280-297. https://ijecm.co.uk/wp-content/uploads/2015/12/31219.pdf
Nazarov, M. A., Mikhaleva, O. L., & Chernousova, K. S. (2020). Digital transformation of tax administration. In Digital Age: Chances, Challenges and Future 7 (pp. 144-149). Springer International Publishing. https://doi.org/10.1007/978-3-030-27015-5_18
Ndirangu, A. W. (2022). Taxation Policy Implementation Costs, Macroeconomic Factors and Revenue Collection in Kenya (Doctoral dissertation, JKUAT-COHRED). http://ir.jkuat.ac.ke/bitstream/handle/123456789/5905/
NDIRANGU%2CAW-PHD%20BA-2022.pdf?sequence=1&isAllowed=y
Nguyen, T. H. (2022). The impact of non-economic factors on voluntary tax compliance behavior: A case study of small and medium enterprises in Vietnam. Economies, 10(8), 179. https://doi.org/10.3390/economies10080179
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and
Administrative Science, 25(49), 73-88. https://doi.org/10.1108/JEFAS-07-2018-0066
OECD, (2004). OECD Principles of Corporate Governance, Paris. OECD Publishing
Ojo, A. O., & Shittu, S. A. (2023). Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria. Cogent Business & Management, 10(2), 2228553. doi: https://doi.org/10.1080/23311975.2023.2228553
Oladimeji, K. A. (2023). Impact of Revenue Administration on Revenue Performance in Nigerian Local Governments. Journal of Techno-Social, 15(2), 18-27. doi: https://doi.org/10.30880/jts.2023.15.02.002
Osborne, J. W., & Waters, E. (2019). Four assumptions of multiple regression that researchers should always test. Practical Assessment, Research, and Evaluation, 8(1), 2. https://openpublishing.library.umass.edu/pare/
Reddy, D. (2021). Taxpayer behavioural factors influencing entrenched tax gaps (Doctoral dissertation). https://openscholar.dut.ac.za/bitstream/10321/3752/3/ReddyD2021_Final%20thesis.pdf
Remali, A. M., Jalil, A., Satar, A. N. S. A., Mamad, F. N. A., Abidin, N. F. Z., & Zainuddin, S. Z. (2018). Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor. Global Business & Management Research, 10(3). https://openurl.ebsco.com/openurl?sid=ebsco:plink:scholar&id=ebsco:gcd:133618096&crl=c
Renic, N. C. (2023). Superweapons and the myth of technological peace. European Journal of International Relations, 29(1), 129-152. https://doi/10.1177/13540661221136764
Sebele-Mpofu, F. Y. (2020). Governance quality and tax morale and compliance in Zimbabwe’s informal sector. Cogent Business & Management, 7(1), 1794662. https://doi.org/10.1080/23311975.2020.1794662
Sowah, M. T. (2022). Determinants of tax morale and tax compliance of small and medium-sized enterprises in Ho-west district, Ghana (Doctoral dissertation, University of Cape Coast). https://ir.ucc.edu.gh/xmlui/handle/123456789/11474
Sritharan, N., Salawati, S., & Cheuk, S. C.-S. (2020). How social factor determine individual taxpayers’ tax compliance behaviour in Malaysia? International Journal of Business and Society, 21(3), 1444-1463. https://doi.org/10.33736/ijbs.3363.2020
Surugiu, C., Surugiu, M.-R., & Gradinaru, C. (2024). Millennials vs.“Zoomers” Tax Compliance Behaviour in Romania: SEM and GLM with Survey Data. Engineering Economics, 35(1), 102-118. doi: https://doi.org/10.5755/j01.ee.35.1.33517
Tilahun, M. (2018). Economic and social factors of voluntary tax compliance: Evidence from Bahir Dar City. International journal of Accounting research, 6(2), 182-188. https://doi.org/10.35248/2472-114X.18.6.182
Umar, M. A., & Masud, A. (2020). Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives. Accounting Research Journal, 33(2), 307-322. doi: https://doi.org/10.1108/ARJ-11-2018-0205
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597
Vincent, O. (2021). The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischers model. Journal of Accounting and Taxation, 13(3), 132-143. https://doi.org/10.5897/JAT2021.0479
Wameyo, H. N. (2019). The Effect of non-economic tax payer factors on noncompliance with rental income taxation
(Doctoral dissertation, Strathmore University). https://su-plus.strathmore.edu/server/api/core/bitstreams/ab1a9d0d-a5af-4101-918a-87b4afd5dcde/content
Whiteside, H. (2023). Beyond death and taxes: Fiscal studies and the fiscal state. Environment and Planning A: Economy and Space, 55(7), 1744-1761. doi: https://doi.org/10.1177/0308518X21993125
Yakoviyk, I., & Novikov, Y. (2024). International Economic Sanctions. Part 1. History and Theory. Theory and practice of jurisprudence, 1(25)), 153-173. https://doi.org/10.1177/14773708211072415
Yazdanmehr, A., Wang, J., & Yang, Z. (2020). Peers matter: The moderating role of social influence on information security policy compliance. Information Systems Journal, 30(5), 791-844. https://doi.org/10.1111/isj.12271
You, H. W., & Brahmana, R. K. (2024). The role of digital orientation in moderating the relationship between
innovation and internationalization. International journal of emerging markets, 19(12), 4409-4430. https://www.emerald.com/insight/content/doi/10.1108/ijoem-03-2022-0464/full/html
Adekoya, A. A., Olaoye, A., & Lawal, A. (2020). Informal sector and tax compliance in Nigeria-challenges and opportunities. International Journal of Emerging Trends in Social Sciences, 8(2), 57-69. https://doi.org/10.20448/2001.82.57.69
Ahmed, E., & Braithwaite, V. (2004). When tax collectors become collectors for child support and student loans: Jeopardizing the revenue base?. Kyklos, 57(3), 303-326.https://onlinelibrary.wiley.com/doi/abs/10.1111/j.0023-5962.2004.00256.x
Aiken, L. S., & West, S. G. (1991). Multiple regression: Testing and interpreting interactions. Thousand Oaks, CA: Sage. https://books.google.co.ke
Aladejebi, O. (2018). Measuring tax compliance among small and medium enterprises in Nigeria. International Journal of Accounting and Taxation, 6(2), 29-40. https://doi.org/10.15640/ijat.v6n2a4
Alasfour, F., Samy, M., & Bampton, R. (2016). The determinants of tax morale and tax compliance: Evidence from Jordan. In Advances in taxation (pp. 125-171). Emerald Group Publishing Limited.https://doi.org/10.1108/S1058-749720160000023005
Amponsah, S., & Adu, K. O. (2017). Socio-demographics of tax stamp compliance in upper Denkyira east municipal and upper Denkyira west district in Ghana. International Journal of Law and Management, 59(6), 1315-1330. https://doi.org/10.1108/IJLMA-10-2016-0092
Anesa, M., Gillespie, N., Spee, A. P., & Sadiq, K. (2019). The legitimation of corporate tax minimization. Accounting, Organizations and Society, 75, 17-39. https://doi.org/10.1016/j.aos.2018.10.004
Ashby, J. S., Webley, P., & Haslam, A. S. (2009). The role of occupational taxpaying cultures in taxpaying behaviour and attitudes. Journal of Economic Psychology, 30(2), 216-227. https://doi.org/10.1016/j.joep.2008.08.005
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30. doi: https://doi.org/10.3390/economies10020030
Beccaria C. B., (1872) An essay on Crimes and Punishments. Albany: W.C. Little & Co. Available at: https://oll.libertyfund.org/titles/2193
Bello, O. I., & Kasztelnik, K. (2022). Observational study of tax compliance and tax evasion in Nigeria. Financial Markets, Institutions and Risks, 6(4), 1-14. https://doi.org/10.21272/fmir.6(4).1-14.2022
Bentham J., (1789) An Introduction to the principles of morals and legislation. London: T. Payne and son. https://www.oxfordscholarlyeditions.com/display/10.1093/actrade/9780198205166.book.1/actrade-9780198205166-work-1
Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2013). Analyzing the role of social norms in tax compliance behavior. Journal of business ethics, 115, 451-468. doi: https://doi.org/10.1007/s10551-012-1390-7
Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74, 49-64. https://doi.org/10.1007/s10551-006-9219-x
Crivelli, E., & Gupta, S. (2014). Resource blessing, revenue curse? Domestic revenue effort in resource-rich countries. European Journal of Political Economy, 35, 88-101. https://doi.org/10.1016/j.ejpoleco.2014.04.001
Deyganto, K. O. (2022). Determinats of tax compliance attitude with taxation: The case of category “A” taxpayers in Gedeo Zone: BoD–Books on Demand. https://core.ac.uk/download/pdf/234632451.pdf
Dlamini, B., & Dube, G. (2020). Precipitants of tax evasion in the informal sector in Zimbabwe: A case study of Bulawayo Metropolitan Province. International Journal of Management Studies and Social Science Research, 2(1), 1-10.
Eichfelder, S., Jacob, M., & Schneider, K. (2023). Do tax incentives affect investment quality? Journal of Corporate Finance, 80, 102403. doi: https://doi.org/10.1016/j.jcorpfin.2023.102403
Etim, R. S., Jeremiah, M. S., & Dan, P. (2020). Tax compliance and digitalization of Nigerian economy: The empirical review. American International Journal of Social Science, 9(2), 42-50. https://doi.org/10.30845/aijss.v9n2p5
Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226-232. https://doi.org/10.1016/j.kjss.2016.10.003
George, J. R. (2019). Understanding the tax gap and taxpayer noncompliance. Statement of the Honorable J. Russell George, Treasury Inspector General for Tax Administration, Before the House Ways and Means Committee.” Washington, DC. https://democrats-waysandmeans.house.gov/sites/evo-subsites/democrats-
waysandmeans.house.gov/files/documents/TIGTA%20Testimony%20FINAL%2005-07-19.pdf
Goro, E. O. (2021). Demographic Factors Influencing Tax Collection In Kenya (Doctoral dissertation, Kca University). https://repository.kcau.ac.ke/handle/123456789/628
Haruna, H. T., Ibrahim, A. S., Yusuf, A. U., & Ardo, A. M. (2023). The impact of forensic accounting on tax payer attitude and compliance towards tax evasion within smes in the north east nigeria. Journal of Business Management and Accounting, 13(1), 79-105. doi: https://doi.org/10.32890/jbma2023.13.1.4
Hasan, B. M. S., & Abdulazeez, A. M. (2021). A review of principal component analysis algorithm for dimensionality reduction. Journal of Soft Computing and Data Mining, 2(1), 20-30. https://publisher.uthm.edu.my/ojs/index.php/jscdm/article/view/8032
Hobbes T., (1651) Leviathan: Or the Matter, Forme and Power of a Commonwealth Ecclasiasticall and Civil. Menston: Scolar Press.
Ipsos Kenya (2024). Transforming The Msme Industry In Kenya. https://www.fsdkenya.org/wp-content/uploads/2024/06/Micro-Small-and-Medium-Enterprises-outlook-report.pdf
Jayawardane, D. (2015). Psychological factors affect tax compliance. A review paper. International Journal of Arts and Commerce, 4(6), 131-141.
Kaiser, H. F., & Rice, J. (1974). Little jiffy, mark IV. Educational and psychological measurement, 34(1), 111-117. https://doi.org/10.1177/001316447403400115
Kastlunger, B., Dressler, S. G., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D: 4D). Journal of economic psychology, 31(4), 542-552. https://doi.org/10.1016/j.joep.2010.03.015
Kelman, H. C. (1958). Compliance, identification, and internalization three processes of attitude change. Journal of conflict resolution, 2(1), 51-60. https://www.mdpi.com/1911-8074/15/9/407
Kogler, C., Olsen, J., Kirchler, E., Batrancea, L. M., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365-381. https://www.tandfonline.com/doi/full/10.1080/20954816.2022.2130501
Kombo, D. K., & Tromp, D. L. (2006). Proposal and thesis writing: An introduction. Nairobi: Paulines Publications Africa, 5(1), 814-30.
Mannan, D. K. A. (2020). Socio-economic factors of tax compliance: An empirical study of individual taxpayers in the Dhaka zones, Bangladesh. The cost and Management, 48(6). https://dx.doi.org/10.2139/ssrn.3769973
Mendoza, J. P., & Wielhouwer, J. L. (2024). Compliance under distrust: do people comply less when they feel distrusted? Journal of Public Administration Research and Theory, muae025. https://doi/10.1093/jopart/muae025/7927646
Motwani, B., Haryani, S., & Matharu, S. (2015). Profession as the determinant on the adoption of e-taxation. Review of Professional Management-A Journal of New Delhi Institute of Management, 13(2), 15-23.
Muehlbacher, S., Kirchler, E., & Schwarzenberger, H. (2011). Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32, 89-97. https://doi.org/10.1007/s10657-011-9236-9
Mugler, J. (2018). Regulatory capture? Fiscal anthropological insights into the heart of contemporary statehood. The Journal of Legal Pluralism and Unofficial Law, 50(3), 379-395. doi: https://doi.org/10.1080/07329113.2018.1557434
Mumford, A. (2019). Fiscal sociology at the centenary: UK perspectives on budgeting, taxation and austerity. Springer Nature. https://books.google.co.ke/books
Musimenta, D. (2020). Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda. Cogent Business & Management, 7(1), 1812220. https://doi.org/10.1080/23311975.2020.1812220
Musyoka, N. N. (2019). Effect of tax reforms on voluntary tax compliance among small and medium enterprises in Kenya: a case of Nairobi County (Doctoral dissertation, Strathmore University).https://su-plus.strathmore.edu/bitstream/11071/6577/4Effect%20of%20Tax%20Reforms%20on%20Voluntary%20Tax%20Compliance%20Among%20Small%20and%20Medium%20Enterprises%20in%20Kenya.pdf
Muturi, H.M., & Kiarie, N. (2015). Effects of online tax system on tax compliance among small taxpayers in Meru County, Kenya. International Journal of Economics, Commerce and Management, 3(12), 280-297. https://ijecm.co.uk/wp-content/uploads/2015/12/31219.pdf
Nazarov, M. A., Mikhaleva, O. L., & Chernousova, K. S. (2020). Digital transformation of tax administration. In Digital Age: Chances, Challenges and Future 7 (pp. 144-149). Springer International Publishing. https://doi.org/10.1007/978-3-030-27015-5_18
Ndirangu, A. W. (2022). Taxation Policy Implementation Costs, Macroeconomic Factors and Revenue Collection in Kenya (Doctoral dissertation, JKUAT-COHRED). http://ir.jkuat.ac.ke/bitstream/handle/123456789/5905/
NDIRANGU%2CAW-PHD%20BA-2022.pdf?sequence=1&isAllowed=y
Nguyen, T. H. (2022). The impact of non-economic factors on voluntary tax compliance behavior: A case study of small and medium enterprises in Vietnam. Economies, 10(8), 179. https://doi.org/10.3390/economies10080179
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and
Administrative Science, 25(49), 73-88. https://doi.org/10.1108/JEFAS-07-2018-0066
OECD, (2004). OECD Principles of Corporate Governance, Paris. OECD Publishing
Ojo, A. O., & Shittu, S. A. (2023). Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria. Cogent Business & Management, 10(2), 2228553. doi: https://doi.org/10.1080/23311975.2023.2228553
Oladimeji, K. A. (2023). Impact of Revenue Administration on Revenue Performance in Nigerian Local Governments. Journal of Techno-Social, 15(2), 18-27. doi: https://doi.org/10.30880/jts.2023.15.02.002
Osborne, J. W., & Waters, E. (2019). Four assumptions of multiple regression that researchers should always test. Practical Assessment, Research, and Evaluation, 8(1), 2. https://openpublishing.library.umass.edu/pare/
Reddy, D. (2021). Taxpayer behavioural factors influencing entrenched tax gaps (Doctoral dissertation). https://openscholar.dut.ac.za/bitstream/10321/3752/3/ReddyD2021_Final%20thesis.pdf
Remali, A. M., Jalil, A., Satar, A. N. S. A., Mamad, F. N. A., Abidin, N. F. Z., & Zainuddin, S. Z. (2018). Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor. Global Business & Management Research, 10(3). https://openurl.ebsco.com/openurl?sid=ebsco:plink:scholar&id=ebsco:gcd:133618096&crl=c
Renic, N. C. (2023). Superweapons and the myth of technological peace. European Journal of International Relations, 29(1), 129-152. https://doi/10.1177/13540661221136764
Sebele-Mpofu, F. Y. (2020). Governance quality and tax morale and compliance in Zimbabwe’s informal sector. Cogent Business & Management, 7(1), 1794662. https://doi.org/10.1080/23311975.2020.1794662
Sowah, M. T. (2022). Determinants of tax morale and tax compliance of small and medium-sized enterprises in Ho-west district, Ghana (Doctoral dissertation, University of Cape Coast). https://ir.ucc.edu.gh/xmlui/handle/123456789/11474
Sritharan, N., Salawati, S., & Cheuk, S. C.-S. (2020). How social factor determine individual taxpayers’ tax compliance behaviour in Malaysia? International Journal of Business and Society, 21(3), 1444-1463. https://doi.org/10.33736/ijbs.3363.2020
Surugiu, C., Surugiu, M.-R., & Gradinaru, C. (2024). Millennials vs.“Zoomers” Tax Compliance Behaviour in Romania: SEM and GLM with Survey Data. Engineering Economics, 35(1), 102-118. doi: https://doi.org/10.5755/j01.ee.35.1.33517
Tilahun, M. (2018). Economic and social factors of voluntary tax compliance: Evidence from Bahir Dar City. International journal of Accounting research, 6(2), 182-188. https://doi.org/10.35248/2472-114X.18.6.182
Umar, M. A., & Masud, A. (2020). Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives. Accounting Research Journal, 33(2), 307-322. doi: https://doi.org/10.1108/ARJ-11-2018-0205
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597
Vincent, O. (2021). The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischers model. Journal of Accounting and Taxation, 13(3), 132-143. https://doi.org/10.5897/JAT2021.0479
Wameyo, H. N. (2019). The Effect of non-economic tax payer factors on noncompliance with rental income taxation
(Doctoral dissertation, Strathmore University). https://su-plus.strathmore.edu/server/api/core/bitstreams/ab1a9d0d-a5af-4101-918a-87b4afd5dcde/content
Whiteside, H. (2023). Beyond death and taxes: Fiscal studies and the fiscal state. Environment and Planning A: Economy and Space, 55(7), 1744-1761. doi: https://doi.org/10.1177/0308518X21993125
Yakoviyk, I., & Novikov, Y. (2024). International Economic Sanctions. Part 1. History and Theory. Theory and practice of jurisprudence, 1(25)), 153-173. https://doi.org/10.1177/14773708211072415
Yazdanmehr, A., Wang, J., & Yang, Z. (2020). Peers matter: The moderating role of social influence on information security policy compliance. Information Systems Journal, 30(5), 791-844. https://doi.org/10.1111/isj.12271
You, H. W., & Brahmana, R. K. (2024). The role of digital orientation in moderating the relationship between
innovation and internationalization. International journal of emerging markets, 19(12), 4409-4430. https://www.emerald.com/insight/content/doi/10.1108/ijoem-03-2022-0464/full/html
Article Sidebar
Published
Feb 15, 2025
Article Details
How to Cite
Mwirigi, P. M., Chelogoi , S. K., & Baimwera , B. (2025). The Moderating Effect of Digital Tax Systems on the Relationship Between Sociological Attributes and Tax Compliance Among Micro, Small and Medium Enterprises: Evidence from Kenya. Journal of Business, Economics and Management Research Studies, 3(1), 12–32. https://doi.org/10.69897/jobemrs.v3i1.180
Issue
Section
Original Articles
Author Biographies
Purity Makandi Mwirigi, Department of Accounting and Finance, School of Business and Economics, Moi University, P. O. Box 3900-30100, Eldoret, Kenya
Department of Accounting and Finance, School of Business and Economics, Moi University, P. O. Box 3900-30100, Eldoret, Kenya
Stephen Kimutai Chelogoi , Department of Accounting and Finance, School of Business and Economics, Moi University, P. O. Box 3900-30100, Eldoret, Kenya
Department of Accounting and Finance, School of Business and Economics, Moi University, P. O. Box 3900-30100, Eldoret, Kenya
Bernand Baimwera , Department of Accounting and Finance, Kenya School of Revenue Administration, P.O. BOX 48240 – 00100, GPO Nairobi, Kenya
Department of Accounting and Finance, Kenya School of Revenue Administration, P.O. BOX 48240 – 00100, GPO Nairobi, Kenya