Factors Affecting Tax Compliance Among Small Scale Traders In Nakuru Town, Kenya

Small scale traders are fast growing sectors of the economy due to their simple nature of operations. The growth of this sector of the economy is due to the increase in unemployment rate as a result of increase in population. It is therefore important for the government to tap the revenue from this sector to contribute to the overall revenue of the country. Tax is a vital source of revenue for the government yet it has never been easy for the tax authorities to ensure that most taxpayers are complying with the set laws and regulations of taxation. The level of tax compliance has been a major i…