1. Tax Administration

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Browsing 1. Tax Administration by Author "Apaa, Edward"

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    Factors affecting Revenue Collection on Second Generation Alcohol by Kenya Revenue Authority in Malindi
    (KESRA/JKUAT - Unpublished research project, 2020) Apaa, Edward
    Taxation is defined as a means by which governments finance their expenditure by imposing charges on citizens and corporate entities. Governments use taxation to encourage or discourage certain economic decisions. The sale of alcohol has long been subject to excise taxation, charged on the production or sale of specific products. The government’s main objective of imposing excise tax is to discourage consumption of taxed alcohol as well as raise revenue. It’s important to note that there’s a very high prevalence of second-generation alcohol outside of government control, example is Chang’aa, Busaa and Mnazi which has adverse effect on loss of revenue. Illicit alcohol by definition means alcohol whose taxes have not been paid or that was manufactured illegally. This study aimed on investigating factors that affect revenue collection on second-generation alcohol by Kenya Revenue Authority in Malindi. The study was guided by a general objective to assess the factors that affect revenue collection on second-generation alcohol by Kenya Revenue Authority in Malindi. The specific objectives were; To find out how Licensing, Infrastructure and Tax polices of Second-Generation alcohol affects revenue collection of second-generation alcohol by Kenya Revenue Authority in Malindi. The study adopted the Cross-sectional research design while adopting a purposive sampling technique of the target population of 202 respondents that comprised of Distributors of the Second-Generation Alcohol and Revenue Officers in Malindi, a Sample Size of 134 respondents was selected to collect data from, using Slovin’s formula. The study administered Questionnaires as the main data collection instrument. Data collected was analyzed using the SPSS 25 and presented; Descriptive data analyzed and presented in the tables focusing on Measures of central tendency and measures of dispersion. Inferential statistics involved the correlation analysis, linear regression analysis. The study found out that all the independent variables had a positive correlation co-efficient with the dependent variable; they had a moderate positive correlation. That is 0.5
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