David Wangombe

Tax Administration Reforms and Turnover Tax Compliance among SMEs in Kitale Town, Kenya

Beatrice Chebon, Peter Nderitu Githaiga & David Wangombe · Asian Journal of Economics, Business and Accounting · 2026

Kenya Revenue Authority has introduced several reforms to enhance turnover tax compliance among SMEs and reduce the need for assistance from tax practitioners. Despite these efforts to support micro-enterprises, uptake remains low. This study examined the effect of tax administra...