5.2018

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Effect of tax incentives on collection of rental income tax in Kenya. A case study of Kiambu county
(KESRA/JKUAT - Unpublished research project, 2018) Gachemi, Jeremiah Gatitu
The growth and sustainability of the Kenyan economy constantly face threats within its sustainability through the ever rising economic and financial needs of Kenya through the budget constraints within the economy. Kenya’s budget has perpetually been on a deficit, to improve on the revenue collection to gap the budget deficit, Kenya’s Government through Kenya Revenue Authority introduced various tax incentives majorly meant to create a conducive business environment and to attract more investors thus, increase revenue in the long run. This study aims to examine the impact of tax incentives on rental income revenue collection in Kenya. The objectives of this study is to determine the impact of capital tax allowances on the rental income revenue collection in Kenya, investigate the financial and regulatory incentives on the determinants of residential rental income tax adoption in Kenya and to find out the impact of tax amnesty on the income tax rental property investments in Kenya. The research will adopt a descriptive study research design and the data to be used will be both primary and secondary data. Secondary data to be used will be from the data register in Kiambu Satellite Station and Thika Station and the questionnaires will be administered to the respondents.