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The purpose of this study was to assess the impact of use of Electronic Tax Registers (ETRs ) on Value Added Tax (VAT) compliance among private business firms in Kisumu city, Kenya. A sample of 233 private firms was selected from a population of 590 private firms using stratified sampling technique. The data was gathered by use of questionnaires and analysed by use of correlation and descriptive statistics. Empirical results reveals that effective and regular use of ETR has a significant impact on the Value Added Tax (VAT) compliance (R=0.622, p businesses by tax authorities has a slight impact on VAT compliance (R=0.15, p VAT compliance (R=-0.077, p>0.005). Based on the research findings the study concludes that use of ETR has a significant impact on VAT compliance in Kenya. Keywords : Value added Tax, Electronic tax Registers, Private Business Firms, compliance

Impact of Electronic Tax Registers on VAT Compliance: A Study of Private Business Firms