Factors Influencing Tax Collection by Kenya Revenue Authority in Mvita Sub-County
| dc.contributor.author | Kariuki, Mary Kahaki | |
| dc.date.accessioned | 2021-09-17T09:45:10Z | |
| dc.date.accessioned | 2022-06-07T06:50:42Z | |
| dc.date.available | 2021-09-17T09:45:10Z | |
| dc.date.available | 2022-06-07T06:50:42Z | |
| dc.date.issued | 2020-07 | |
| dc.description | Project | en_US |
| dc.description.abstract | Tax reforms plays a vital role in improving tax collection systems in order to maximize revenue collection to meet the social responsibilities and also fasten economic growth aimed at achieving vision 2030. The major tasks facing the government is the effort to motivate or rather force taxpayers to comply with all the existing tax laws. Despite the undisputed good intentions by Kenya Revenue Authority and a general increase in legislative capacity, tax revenue has unsuccessful shown any mark of dramatic increase hoped for. The aim of the study therefore, was to investigate effect of tax reforms on revenue collection by Kenya Revenue Authority in Mvita Sub-County. The study sought to assess the effect of taxpayer education, to evaluate the effect of technological tax reforms and to determine the effect of administrative tax reforms on revenue collection by Kenya Revenue Authority in Mvita Sub-County. The study was guided by psychological theory, the theory of optimal taxation, and institutional theory and adopt descriptive cross-sectional study. The target population under this study will be all 1691 SMEs in Mvita Sub-County as contained in the Mombasa County database. Structured questionnaires were used in data collection while descriptive and inferential statistics used to analyze the findings. A multiple linear regression model was used to show the link between tax reforms and revenue collection by Kenya Revenue Authority in Mvita Sub-County. The study findings showed that all the tax reforms had a positive and significant individual effect on revenue collection in Mvita Sub-County. Results on the combined effect of tax reforms on revenue collection by Kenya Revenue Authority revealed that taxpayer education reforms, technological tax reforms and administrative tax reforms had a joint positive and significant effect on revenue collection in Mvita Sub-County. The study therefore concluded that implementation of effective tax reforms simultaneously was likely to improve the level of revenue collection by Kenya Revenue Authority. The study recommended that Kenya Revenue Authority should ensure all revenues reforms are available on their websites to enhance easy retrieval. There is need for more automation and adoption of systems that further simply the tax compliance process such as easy access to tax information and its entire tax systems. There is need for carrying out assessments of the effectiveness of different programs, which will ensure that comparisons made and the best combination of programs conducted. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1677 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Taxpayer Education | en_US |
| dc.subject | Technological Tax Reforms | en_US |
| dc.subject | Tax Administrative Reforms | en_US |
| dc.subject | Revenue Collection | en_US |
| dc.subject | Tax Policies | en_US |
| dc.subject | Tax Reform | en_US |
| dc.title | Factors Influencing Tax Collection by Kenya Revenue Authority in Mvita Sub-County | en_US |
| dc.type | Projects | en_US |