Itax Adoption Determinants And Value Added Tax Compliance Among Large Corporate Taxpayers In Kenya

i-Tax is the new system that has been developed by the Kenya Revenue Authority (KRA) to ensure online submission of tax returns and other taxation related transactions. Despite the increasing need to raise the level of revenue collection and enforcement so as to provide public services, developing countries still face the challenges of low tax compliance. This leads to frequent tax reforms aimed primarily at closing short-term revenue gaps. The Kenya Revenue Authority presented the i-tax framework in the year 2013 to additionally build up the utilization of innovation to make a cutting edge impose gathering for Kenya. This prompted an expansion in income accumulation, for instance in the fiscal year 2016/2017, KRA gathered Sh.1.365 trillion compared to the target set of KSh. 1,415 trillion. The Authority increased its revenue collection by 13.8 percent compared to the previous financial year 2015/2016 where it collected Sh1.210 trillion. The increase was attributable to growth in the various taxes, for example the Value Added Tax (VAT) that had a 21.2 percent growth attributed to enhanced compliance measures. Despite these efforts, the Kenyan government is still experiencing a lot of problems as far as effective and efficient tax administration is concerned hence affecting revenue collection. This research looked at the effect of itax adoption determinants on VAT compliance among large corporate taxpayers in Kenya.The study was guided by the following hypothesis: H01: Large taxpayers’ perception towards the utilization of itax framework does not have significant effect on VAT tax compliance among large corporate taxpayers in Kenya.H02: Large taxpayers’ level of IT literacy does not have significant effect on VAT tax compliance among large corporate taxpayers in Kenya.H03: Large taxpayers’ knowledge of tax laws does not have significant effect on VAT tax compliance among large corporate taxpayers in Kenya and H04: Costs of compliance does not have significant effect on VAT tax compliance among large corporate taxpayers in Kenya.