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Many developing nations in around the globe, Kenya included are struggling with the problem of tax non-compliance by the taxpayers. In Kenya, the problem of tax non compliance among business firms constrains the realization of revenue collection targets by Kenya Revenue Authority (KRA). This study aimed at investigating the relationship between the size of taxpayer’s income, inspection by the tax authorities, use of tax registers and VAT compliance. A sample of 233 registered firms was selected and data collected using self administered questionnaires to personnel in finance department of the selected firms. The data was analysed both descriptive and correlation analysis. The study revealed that VAT non compliance is high among the middle-income business firms and that Inspection of business firms by tax authorities had a slight positive relationship with VAT compliance (r =0.15, p<0.05) The study revealed that effective and regular use of Tax Registers had a significant positive relationship with VAT compliance (r = 0.622, p<0.05). The study recommends that stringent compliance measures and close monitoring should be observed among the mid-sized private firms. Tax authorities should also encourage effective use of tax registers through regular but impromptu inspections. Key words; Tax compliance, Value Added Tax, Kenya

Relationship between Income Size, Inspection and VAT Compliance: Evidence from Private Firms in Kenya