{"id":"https://openalex.org/W7225432199","doi":"https://doi.org/10.68715/x8k9jz09","title":"ROLE OF ELECTRONIC TAX INVOICE MANAGEMENT SYSTEMS IN ENHANCING TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN NAIROBI CITY COUNT, KENYA","display_name":"ROLE OF ELECTRONIC TAX INVOICE MANAGEMENT SYSTEMS IN ENHANCING TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN NAIROBI CITY COUNT, KENYA","publication_year":2026,"publication_date":"2026-11-06","ids":{"openalex":"https://openalex.org/W7225432199","doi":"https://doi.org/10.68715/x8k9jz09"},"language":"en","primary_location":{"id":"doi:10.68715/x8k9jz09","doi":"https://doi.org/10.68715/x8k9jz09","is_oa":true,"landing_page_url":"https://doi.org/10.68715/x8k9jz09","pdf_url":"https://articles.academicpubs.org/index.php/AJEFR/article/download/34/32","source":{"id":"https://openalex.org/S7407089887","display_name":"International Academic Journal of Economic and Financial Research","issn_l":"2670-6989","issn":["2670-6989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Academic Journal of Economic and Financial Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://articles.academicpubs.org/index.php/AJEFR/article/download/34/32","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161108834","display_name":"Abdi Abdullahi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I153975220","display_name":"Kenyatta University","ror":"https://ror.org/05p2z3x69","country_code":"KE","type":"education","lineage":["https://openalex.org/I153975220"]}],"countries":["KE"],"is_corresponding":false,"raw_author_name":"Abdi Abdullahi","raw_affiliation_strings":["Kenyatta University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kenyatta University","institution_ids":["https://openalex.org/I153975220"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069494295","display_name":"Salome Musau","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I153975220","display_name":"Kenyatta University","ror":"https://ror.org/05p2z3x69","country_code":"KE","type":"education","lineage":["https://openalex.org/I153975220"]}],"countries":["KE"],"is_corresponding":false,"raw_author_name":"Salome Musau","raw_affiliation_strings":["Kenyatta University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kenyatta University","institution_ids":["https://openalex.org/I153975220"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I153975220"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":1.0},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":1.0},{"id":"https://openalex.org/keywords/erp-integration","display_name":"ERP integration","score":0.9610000252723694},{"id":"https://openalex.org/keywords/point-of-sale-integration","display_name":"point-of-sale integration","score":0.9990000128746033},{"id":"https://openalex.org/keywords/electronic-tax-filing","display_name":"electronic tax filing","score":0.9980000257492065},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.8370000123977661},{"id":"https://openalex.org/keywords/kenya-revenue-authority","display_name":"Kenya Revenue Authority","score":0.7979999780654907},{"id":"https://openalex.org/keywords/nairobi","display_name":"Nairobi","score":0.6179999709129333}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7050999999046326},{"id":"https://openalex.org/C2781456945","wikidata":"https://www.wikidata.org/wiki/Q190581","display_name":"Invoice","level":2,"score":0.6420000195503235},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.5843999981880188},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.4855000078678131},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.43209999799728394},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4318999946117401},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.41510000824928284},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.3709999918937683},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.36309999227523804},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3594000041484833},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.35190001130104065},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3472999930381775},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.31470000743865967},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.3086000084877014},{"id":"https://openalex.org/C49898467","wikidata":"https://www.wikidata.org/wiki/Q1517706","display_name":"Stratified sampling","level":2,"score":0.30790001153945923},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.30329999327659607},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.30140000581741333},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.2809000015258789},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.2773999869823456},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.2759999930858612},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.2728999853134155},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.2506999969482422}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.68715/x8k9jz09","doi":"https://doi.org/10.68715/x8k9jz09","is_oa":true,"landing_page_url":"https://doi.org/10.68715/x8k9jz09","pdf_url":"https://articles.academicpubs.org/index.php/AJEFR/article/download/34/32","source":{"id":"https://openalex.org/S7407089887","display_name":"International Academic Journal of Economic and Financial Research","issn_l":"2670-6989","issn":["2670-6989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Academic Journal of Economic and Financial Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.68715/x8k9jz09","doi":"https://doi.org/10.68715/x8k9jz09","is_oa":true,"landing_page_url":"https://doi.org/10.68715/x8k9jz09","pdf_url":"https://articles.academicpubs.org/index.php/AJEFR/article/download/34/32","source":{"id":"https://openalex.org/S7407089887","display_name":"International Academic Journal of Economic and Financial Research","issn_l":"2670-6989","issn":["2670-6989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Academic Journal of Economic and Financial Research","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.6452000141143799},{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225432199.pdf","grobid_xml":"https://content.openalex.org/works/W7225432199.grobid-xml"},"referenced_works_count":25,"referenced_works":["https://openalex.org/W2019655708","https://openalex.org/W2031314360","https://openalex.org/W2060477486","https://openalex.org/W2078154342","https://openalex.org/W2085390095","https://openalex.org/W2094788367","https://openalex.org/W2095934273","https://openalex.org/W2266306456","https://openalex.org/W2910678832","https://openalex.org/W2913805193","https://openalex.org/W2991519923","https://openalex.org/W3036573352","https://openalex.org/W3085864789","https://openalex.org/W3127665683","https://openalex.org/W3128038183","https://openalex.org/W4306926360","https://openalex.org/W4383264984","https://openalex.org/W4385142060","https://openalex.org/W4391655589","https://openalex.org/W4392542419","https://openalex.org/W4393375207","https://openalex.org/W4401236072","https://openalex.org/W4401444723","https://openalex.org/W4403472701","https://openalex.org/W4413751145"],"related_works":["https://openalex.org/W6930970461","https://openalex.org/W4415585405","https://openalex.org/W7167231185","https://openalex.org/W6981420671","https://openalex.org/W4416072104","https://openalex.org/W4405102877","https://openalex.org/W7133212022","https://openalex.org/W4403479256","https://openalex.org/W4403483030","https://openalex.org/W7116785652"],"abstract_inverted_index":{"Purpose":[0],"of":[1,9,34,73,177,187],"Study":[2],":":[3],"This":[4],"study":[5,56,209],"examined":[6],"the":[7,32,155,184,226],"role":[8],"electronic":[10,35,45,110,139,160,164,188,212],"tax":[11,17,36,46,50,111,119,124,140,150,161,165,180,189,203,213,219,255],"invoice":[12,112,214],"management":[13,113,215],"systems":[14,114,190,216],"in":[15,24,66,103,179],"enhancing":[16],"compliance":[18,51,120,181,200,220,250],"among":[19,52,121,205,221],"small":[20],"and":[21,44,80,92,99,116,138,167,199,239,252],"medium":[22],"enterprises":[23],"Nairobi":[25,67],"City":[26],"County,":[27],"Kenya.":[28],"Specifically,":[29],"it":[30],"assessed":[31],"effects":[33,148],"registers,":[37,166],"enterprise":[38,128,168],"resource":[39,129,169],"planning":[40,130,170],"integration,":[41,43,235],"point-of-sale":[42,134],"return":[47,141,162],"filing":[48,142],"on":[49,149],"SMEs.":[53,122,206,222],"Methodology:":[54],"The":[55,106,172,208],"adopted":[57],"a":[58],"descriptive":[59,95],"research":[60],"design":[61],"targeting":[62],"33,701":[63],"registered":[64],"SMEs":[65],"Central":[68],"Business":[69],"District.":[70],"A":[71],"sample":[72],"394":[74],"respondents":[75],"was":[76],"selected":[77],"through":[78],"stratified":[79],"simple":[81],"random":[82],"sampling":[83],"techniques.":[84],"Primary":[85],"data":[86],"were":[87],"collected":[88],"using":[89,94],"semi-structured":[90],"questionnaires":[91],"analyzed":[93],"statistics,":[96],"correlation":[97],"analysis,":[98],"multiple":[100],"regression":[101,173],"analysis":[102],"SPSS.":[104],"Findings:":[105],"findings":[107],"revealed":[108],"that":[109,211,225],"positively":[115],"significantly":[117,217],"influenced":[118],"Electronic":[123],"registers":[125],"(\u03b2=0.286,":[126],"p<0.001),":[127,137],"integration":[131,135,153],"(\u03b2=0.241,":[132],"p=0.001),":[133],"(\u03b2=0.318,":[136],"(\u03b2=0.297,":[143],"p<0.001)":[144],"demonstrated":[145],"significant":[146],"positive":[147],"compliance.":[151],"Point-of-sale":[152],"exhibited":[154],"strongest":[156],"influence,":[157],"followed":[158],"by":[159],"filing,":[163],"integration.":[171],"model":[174],"explained":[175],"64.2%":[176],"variations":[178],"(R\u00b2=0.642),":[182],"demonstrating":[183],"substantial":[185],"contribution":[186],"towards":[191],"improving":[192],"reporting":[193,247],"accuracy,":[194,248],"transaction":[195],"transparency,":[196],"operational":[197],"efficiency,":[198],"with":[201],"statutory":[202],"obligations":[204],"Conclusion:":[207],"concluded":[210],"enhance":[218,246],"It":[223],"recommends":[224],"Kenya":[227],"Revenue":[228],"Authority":[229],"strengthen":[230],"system":[231],"implementation,":[232],"promote":[233,253],"digital":[234],"improve":[236],"technical":[237],"support,":[238],"expand":[240],"taxpayer":[241],"education.":[242],"These":[243],"measures":[244],"can":[245],"minimize":[249],"challenges,":[251],"sustainable":[254],"administration":[256],"practices.":[257]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-11-07T00:00:00"}
