2. Post Graduate Diploma

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Browsing 2. Post Graduate Diploma by Subject "Audit"

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    Effect of tax audit on excise duty collection in Kenya: Case study of Nairobi Region
    (KESRA/JKUAT - Unpublished research project, 2019) Ogutu, Michael Okinyi
    This study established the effects of the tax audit on excise duty tax in Nairobi, the study was guided by the following specific objectives: to determine the effect of tax audit on excise duty collection in Kenya, to determine the effect of the field audit on excise duty collection in Kenya and to determine the effectiveness of the desk audit on excise duty collection in Kenya. Review of current literature and sources related to the influence of excise tax audit on Excise duty collection in the Nairobi region. This included theoretical reviews, the empirical literature on the focus of past studies, and critical assessment of the gaps in the literature was identified. An effective conceptual framework was also outlined and all variables were conceptualized on the basis of the study objectives. Chapter three outlines the research methodology used in this study on the effects of the tax audit on the collection of excise duties in Kenya. The research covered the following research designs, target population, sampling frameworks, sampling and sampling techniques, data collection instruments, data collection tools and procedures and data collection tools and data. Chapter four addressed the analysis and interpretation of research findings on the impact of tax audits on excise duty collection. To determine the significance level, descriptive statistics and regression analysis were used. The study was conducted over a period of 5 years in which secondary data were used in the analysis for the period 2013 to 2018.The research study used to analyze of regression. The study found that the tax audit had a positive effect on the collection of excise duty. This can be demonstrated by the different figures shown which was the collection of excise duty within 5 years. This further implied that an increase in the excise duty collection was imperative when the Kenya Revenue Authority revamps the tax audit, especially in excisable goods and services. The study revealed that there was tax audit had an effect of 71.8 percent of the collection of excise duty. The study further revealed that the study variables had a strong positive relationship.
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    Effect of tax audit on tax compliance among large taxpayers in Kenya
    (KESRA/JKUAT - Unpublished research project, 2019) Kimani, Florence Wambui
    Tax audit is important because it assist the government in collecting appropriate tax revenue necessary for budget, to ensure strict compliance with tax laws by tax payers and to improve the degree of voluntary compliance by tax payers and to ensure that the amount due is collected and remitted to government. The general objective of the study was to investigate the effect of tax audit on tax compliance of companies in Kenya. The specific objectives of the study was to examine the effect of desk tax audit on tax compliance among large tax payers in Kenya; to determine the impact of field tax audit on tax compliance among large tax payers in Kenya; and to find out the impact of a mix of desk and field tax audit on tax compliance among large tax payers in Kenya. The study adopted descriptive research design. The population for the research was all staff working in tax audits and taxation of large taxpayers in Kenya. The target population of the study will therefore be 263 staff working in customs, domestic tax department and corporate support services departments in Kenya Revenue Authority. The study used stratified random sampling was used to select 158 individuals from the target population. The study used primary data, which was collected by use of structured questionnaires. A pilot test was conducted to examine and enhance the validity and reliability of the research instrument. The close-ended questions provide quantitative data whose analysis was done with the help of statistical package for social sciences (SPSS version 22). Descriptive statistics that will be used include standard deviation, mean, percentages and frequency distribution. For ease of comparison, graphs and tables was used to present the results. Regression model and correlation analysis was used to deduce the association between the variables of study. The study found that desk tax audit has a positive and significant effect on tax compliance among the large tax payers in Kenya. The study also found that field tax audit has a positive and significant effect on tax compliance among large tax payers in Kenya. The study also established that a mix of both desk and field tax has a positive and significant effect on tax compliance among large tax payers in Kenya. The study concludes that desk tax audit had the most significant effect on tax compliance among the large tax payers in Kenya, followed by field tax audit and a mix of desk and field tax audit. The study recommends an increase in the utilization of desk tax audit in Kenya Revenue Authority to improve tax compliance. This can be done by increasing the number of staff and improving training for the staff conducting desk tax audit. In addition, the management of Kenya Revenue Authority should enhance the use of field tax audit by providing the required resources including transport and computers to enable staff to go for field visits. Further, Kenya Revenue Authority should enhance the mix of desk and field tax audit so as to improve tax compliance. The use mix of desk and field tax audit helps in complementing the advantages of each.
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    Factors affecting Income Tax compliance among Small Scale manufacturing firms in Nairobi County, Kenya : Study of manufacturing firms in Kariobangi Light Industry
    (KESRA/JKUAT - Unpublished research project, 2019) Wamuyu, Alice Wanjiru
    The challenge facing revenue administration was to ensure that the taxpayers - pay the correct amounts of taxes, and that they do it at the correct time. Achieving full tax compliance is the ultimate goal of any revenue administration. However, the practice of tax evasion still presents a serious threat to achieving this goal, and it continues to directly deny the Government its rightful revenue. Therefore, this study sought to examine the factors affecting income tax compliance among the small scale manufacturing firms. The specific objectives of this study was in identifying the effect of filing procedures, auditing services, record keeping techniques and compliance cost on income tax compliance. The methodology of the study constituted descriptive research design. The population of the study were accounting representatives from the 55 registered light manufacturing firms at Kariobangi light industry. The sampling technique convenience sampling design. During data collection, questionnaires were used. In the analysis quantitative techniques which entailed deriving descriptive data aided by SPSS. The percentage ratings and frequencies were presented on tables and figures such as bar graphs. From the findings it was established that filing procedures were tedious and therefore, did not provide good opportunities for traders to follow up with tax compliance. However, despite the challenges on filing procedures, some traders indicated that they do still seek assistance from other professional service providers who guides them through the process. Traders indicated that auditing services was quite an expensive affair. This was an indication that those who were able to afford the services were able to meet the requirements from the KRA regarding tax remittance and compliance. The study recommends that there is need for the management at KRA to ensure that filing procedures are simplified. The tax filing procedures should be simplified to the extent that even the least learned traders are able to operate the services without seeking professional services from external consultants.