Challenges Affecting Collection Of Turnover Tax In Nairobi County - Kenya

ABSTRACT The objective of this study was to determine the factors affecting the collection of turnover tax revenues in Nairobi and find out suggestions of the possible remedies to the challenges. The study was therefore conducted as a survey with the sample of the responding firms being from Block 7 of East of Nairobi region as classified by the Kenya Revenue Authority (KRA). A structures questionnaire was used to collect the data based mainly on the Likert Scale. This study found that the SMEs most strongly felt that the mode of payment of the turnover tax was time consuming and tedious and …