Determinants Of Tax Compliance Among Small And Medium Enterprises In Nakuru Central Business District, Kenya

The main problem facing tax authorities in any jurisdiction lies in persuading all tax payers to comply with obligations put on them by any tax system. Tax is an important stream of revenue for government’s development projects and therefore all efforts must be made by governments to ensure that it is accurately and efficiently collected so as to facilitate the government’s operations. Unfortunately, Kenya Revenue Authority does not collect all the taxes that it ought to. This is attributed to high levels of tax noncompliance. In Kenya, the biggest block of taxpayers on the business sector wer…