The effect of persons with disability Acts 2003 on income tax revenue collection in Kenya.
| dc.contributor.author | Muriithi, Peter | |
| dc.date.accessioned | 2021-03-18T12:07:42Z | |
| dc.date.accessioned | 2022-06-07T06:51:01Z | |
| dc.date.available | 2021-03-18T12:07:42Z | |
| dc.date.available | 2022-06-07T06:51:01Z | |
| dc.date.issued | 2020 | |
| dc.description.abstract | The enactment of the Persons with Disability Act of 2003 provided a legislative framework for inclusion and access to services by Persons with disabilities in all facets of life. The legislation however, provided some tax exclusions, deductions, credits, rebates, preferential tax treatments and sometimes tax deferrals to persons with disability with a view of empowering PWDs economically but distorting the principal of tax fairness. The study sort to investigate the effect of the Persons with Disabilities Act 2003 on tax revenue collection in Kenya. The specific objectives were; to establish the impacts of PWDs’ 2003 legislative Acts on revenue collection in Kenya, to assess the impact of persons with disabilities’ tax education and knowledge on revenue collection in Kenya and to establish the extent to which the medical condition of persons with disabilities affects revenue collection in Kenya. To achieve this objectives, the research adopted a descriptive research design and targeted a population of population is 570 taxpayers registered as persons with disability for purposes of tax exemption in the North of Nairobi administrative tax service office from where a sample size of 57 taxpayers were selected randomly. The study used both primary and secondary data and employed both the paired sample t-test and a multiple linear regression using Ordinary Least Square (OLS) estimates to analyse the data. The findings established that the study variables, PWDs’ tax education, PWDs’ Medical Condition and PWDs’ knowledge on 2003 Acts Legislation indeed have an effect on taxations of persons with disability. Persons with disabilities (PWDs) are exempted from paying taxes on the first Kenya shillings 1,800,000 per annum on their income translating to tax/revenue loss of approximately Kenya shillings 540,000 per annum from each person leaving with disability in Kenya. The study concludes that the provision of tax exemption actually negatively affect revenue collection. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1305 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Persons with disability | en_US |
| dc.subject | Income tax | en_US |
| dc.subject | Revenue | en_US |
| dc.title | The effect of persons with disability Acts 2003 on income tax revenue collection in Kenya. | en_US |
| dc.type | Article | en_US |