Effect of Base Erosion and Profit Shifting On Corporation Tax Performance,
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Date
18-08-21
Authors
Kiilu, Joseph Mutunga
Mati, Martin
Journal Title
Journal ISSN
Volume Title
Publisher
Kenya School of Revenue Administration
Abstract
The Revenue performance against the set target has been a big challenge. To overcome this
revenue gap there is need to shift focus and look at the contemporary issues such as Base
Erosion and Profit Shifting (BEPS) that affect Corporate Tax performance across the borders
and beyond. Against this backdrop the present study sought to establish the effect of Base
Erosion and Profit Shifting on Corporation Tax performance with reference to Multinational
Enterprises in Kenya. More specifically, the study sought to establish the correlation between
Corporation Tax performance and Base Erosion and Profit Shifting; establish extent of Base
Erosion and Profit Shifting by Multinational Enterprises in Kenya; determine the factors that
influence the Differential Tax Rate in Kenya; and to establish the challenges facing Kenya
Revenue Authority on dealing with BEPS. Descriptive research design was used in the study.
The population of interest consisted of staff members working in the Kenya Revenue Authority
in Nairobi, mainly Large Taxpayer Office and Medium Taxpayer Office. The population was
divided into strata based on the industry and the recommended sample size shall be 42
respondents thus the whole population was used to give the intended data. The main technique
applied by the study was of the questionnaires which was issued to the respondents and given
enough time to answer the questionnaires. Open ended and close-ended questions were used
during the exercise.
Description
ATCR Publishing
Keywords
Base erosion, profit shifting, multinational enterprises
Citation
Kiilu, J., & Mati, M. (2021). Effect of Base Erosion and Profit Shifting On Corporation Tax Performance, A Case of Multinational Enterprises in Kenya. African Tax and Customs Review, 4(1), 21. Retrieved from https://atcr.kra.go.ke/index.php/atcr/article/view/76