Abstract: The rental income tax compliance within southern region of Nairobi City County, Kenya has not been to the expected level as indicated by statistical data resulting to loss of revenue losses for the county and hindering efforts to reinforce the rental industry. Therefore, this study sought to investigate the effect of property identification and mapping systems on rental income tax compliance in the southern region of Nairobi City County, Kenya. A descriptive research design was applied. The Southern Region of Nairobi City County was the population and the respondents were 1000 landlords within Lang'ata, South C, Kibra, and parts of Dagoretti. A stratified random sampling methodology was adopted and a sample of 285 respondents identified. The tool for collecting data was semi-structured questionnaire. Piloting test was done within the same region involving 28 respondents in Southern Region of Nairobi City County. Descriptive statistics and inferential statistics were used in analyzing quantitative data. The results were presented using tables. The study revealed the property identification and mapping systems were found to be positively and significantly related with rental income tax compliance. The study concludes that consistent registers, property identification, mapping and accessible ownership documents can assist the County in identifying rental properties and landlords. The study recommends that relevant tax and county authorities should constantly update and match property registers to guarantee that information on rental properties, possessions and property boundaries remains precise and current.
Keywords: Property Identification and Mapping Systems, Rental Income Tax Compliance.
Title: EFFECT OF PROPERTY IDENTIFICATION AND MAPPING SYSTEMS ON RENTAL INCOME TAX COMPLIANCE IN THE SOUTHERN REGION OF NAIROBI CITY COUNTY, KENYA
Author: Leah Tuitoek, Dr. Hilda Felistus Makhamara
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
Vol. 14, Issue 4, October 2026 - December 2026
Page No: 74-80
Research Publish Journals
Website: www.researchpublish.com
Published Date: 09-October-2026
