EFFECT OF TAX PAYER EDUCATION ON REVENUE COLLECTION PERFORMANCE OF MERU COUNTY GOVERNMENT KENYA
Dorcas Wairimu, Dr. Nyaga Gilbert
Mount Kenya University, Kenya
This study aims to investigate the impact of tax payer education on the revenue collection performance of Meru County Government. The study draws on Expectation Theory to provide a conceptual foundation for its analysis. The target population for this research comprised of 144 staff members working within the Meru County Government Treasury. The study adopted a descriptive research design, and a census approach was used as the non-probability sampling method. Primary data was collected through the use of a semi-structured questionnaire, while secondary data made use of data collection template to complement the primary data. Descriptive statistics such as frequencies, percentages, means, and standard deviations were employed to describe the collected data. Inferential statistics, including Pearson correlation coefficients and regression coefficients were used to establish relationships between study variables. The research findings reveal that taxpayer education had a moderately positive impact on the revenue collection performance of Meru County Government. Additionally, the study identifies statistically significant positive relationships between taxpayer education and revenue collection performance.
Keywords: tax payer, revenue collection, expectation theory
Journal Name :
EPRA International Journal of Economics, Business and Management Studies (EBMS)
Published on : 2023-11-06