Communication Channels And Tax Compliance In Kenya By Small Taxpayers In Nairobi City County, Kenya

ABSTRACT  Taxation has played a crucial role in administering national income and more so in developed countries. Although, both developed and developing countries have intensified measures to enhance tax compliance and minimize reliance on foreign donations and internal and external borrowing, the results of these measures cannot yield the desired results due to high levels of tax avoidance. The main objective of this study was to establish the influence of channels of communication on tax compliance by small taxpayers in Nairobi City County. The specific objectives were to establish the infl…