Effect of taxpayers’ education on vat compliance among small and medium sized enterprises in Mavoko municipal council

Abstract

Taxpayers’ education has been defined as methods used by Revenue Authorities to increase the awareness of taxpayers on the legal and administrative requirements of the various tax laws to educate both existing and potential taxpayers; it also outlines the rights and obligation of taxpayers (Simiyu, 2004). Education helps in changing the taxpayers’ attitude and providing the necessary skills required to understand and comply with the tax requirements.