iKESRA Repository

Find and retrieve publications, range of materials, such as legislation, journal articles, books, theses, and other materials, which are helpful for research and informational purposes, particularly for those with an interest in taxation, customs, and fiscal policy.

Open Access Policy

Tax Knowledge Base

Customs Knowledge Base

Acts & Legislations

Research Projects


Recent Submissions

Effect of tax planning strategies on the performance of manufacturing firms in Nairobi City Kenya
(Moi University/KESRA, 2023) Mugambi Mary Mukami; Dr. Gitonga Doris; Dr. Kipkiyai Collins
Better performance has been the objective of all commercial manufacturing firms across the globe. However, these are not regularly realized due to high costs on taxes including multiple and double taxation which result to poor performance of manufacturing firms, mostly in developing economies. In order to manage the effects of taxes on the profitability of firms and to improve their performance, various tax planning strategies are engaged by the firms so as to reduce the impact of high tax burden. It is in this regard that this study aimed at determining the effect of tax planning strategies on the performance of manufacturing firms in Nairobi City Kenya. The study was guided by the following specific objectives; to determine the effect of Income shifting, expense deduction, Capital Intensity and firm restructuring on the performance of manufacturing firms in Nairobi city, Kenya. The study was anchored on the following theories; The Hoffman’s tax planning theory, trade off theory, stakeholder theory and benefit theory of taxation. The study adopted explanatory research design. The target population of the study was 469, registered manufacturing firms in Nairobi city Kenya. A sample of 216 manufacturing firms using stratified random sampling was employed. Quantitative; primary data was collected using structured questionnaires. Reliability of the data collection instrument was tested using Cronbach Alpha test. Data was analyzed using descriptive statistics and inferential statistics methods and the hypothesis were tested at 0.05 significant level. Multivariate correlation, and multiple regression analysis tests were also applied in data analysis. The regression results showed that income shifting(𝛽1=0.134,p=0.05) had no statistical significant effect on the performance of the manufacturing firms in Nairobi city ,Kenya.The study findings, concluded that income shifting, capital intensity and firm restructuring tax planning strategies positively and significantly effects the performance of manufacturing firms, further the findings revealed that expense deductions had a negative effect on the performance of manufacturing firms. The study findings recommend that manufacturing firms prioritise on firm restructuring as a tax planning approach to improve their performance, tax practicing experts should advise their clients to embrace income shifting, capital intensity and firm restructuring as strategies to improve their firm performance, and also research to be done using other variables so as to establish which other factors affects the performance of the manufacturing firms in respect to tax planning.
Factors influencing revenue collection in Kitui County Government, Kenya
(Moi University/ KESRA, 2023) Kivite Amos Kitavi; Dr. Nekesa Marion (PhD); Dr. Odunga Robert (PhD)
Revenue collection in counties in Kenya is a crucial aspect of their financial management and governance. Most of Kenyan County governments grapple with revenue challenges, facing difficulties in generating sufficient funds for essential services and development initiatives. The purpose of this study was to establish factors influencing revenue collection in county governments, specifically focusing on Kitui County. Specific objectives included; to establish the effect of technological innovation, employees’ competence and legal framework on revenue collection in Kitui County, Kenya. This study was anchored on Optimal taxation theory, Technology Acceptance model, and Subsidiary Theory of Taxation. The study employed an explanatory research design and involved340 employees of Kitui County government as target population. The study adopted stratified random sampling and purposive sampling techniques and further, the Krejcie and Morgan table (t table) was used to give an ideal sample size of 181. The researcher obtained data from primary sources using self-administered questionnaires. Both descriptive and inferential analysis was carried out with the help of the SPSS software. The study adopted regression analysis to confirm the influence of study factors on revenue Collection in Kitui County. The findings revealed that the predictors (technological innovation, employee competence and legal frameworks) collectively contribute to 37.5% prediction of the revenue collection at the County. Specifically, one-unit positive change in technology innovation, influences revenue collection by 0.350(35.0%); a unit increase in employee competency is associated with an estimated increase of 0.084 (8.4%) in the revenue collection at the County and a unit increase in legal frameworks is associated with an estimated increase of only 0.026 (2.6%) improvement in revenue collection at the County. Hypotheses testing revealed that technological innovation and legal framework have a significant influence on revenue collection in Kitui Government, Kenya, (p value=0.000<0.05) and (p- value=0.014<0.05) respectively. However, employees' competence was found not to have any significance effect on revenue collection in this context (p-value=0.290>0.05). The findings underscored the significant contributions of technological innovation and a well-structured legal framework in predicting revenue collection outcomes, highlighting their importance in the County's fiscal strategy. These results have practical implications, suggesting that investments in technology and legal reforms should be prioritized by the County government to optimize revenue generation. The study recommended that he County government continues to invest in advanced technological solutions, prioritize continuous training programs for its workforce and enhance policies, rules, and regulations governing revenue collection at the County.