Fiscal exchange, tax expenditure and tax morale: Evidence from Kenya
| dc.contributor.author | Ogusu, Alex | |
| dc.contributor.author | Sila, Nicholas | |
| dc.date.accessioned | 2020-11-13T08:53:48Z | |
| dc.date.accessioned | 2022-06-06T18:55:01Z | |
| dc.date.available | 2020-11-13T08:53:48Z | |
| dc.date.available | 2022-06-06T18:55:01Z | |
| dc.date.issued | 2019-03 | |
| dc.description | African Tax and Customs Review (ATCR) Journal | en_US |
| dc.description.abstract | To enhance tax compliance and domestic revenue mobilization, it is critical to understand the factors that influence tax morale in a country. To this end, this study sought to examine the influence of fiscal exchange, tax expenditure and selected fiscal factors on tax morale in Kenya. The study employed desk research and survey design covering the Kenya Revenue Authority regions across the country. Stratified random sampling was employed in coming up with the sample of 1,100 taxpayers, out of which 955 responded. The taxpayers were categorized into five KRA regions and then into type of taxpayers (large, medium and small/individual taxpayers). The survey data collected was analyzed using probit model. The results show that the factors that significantly influence tax morale in Kenya are individuals’ age, gender, level of education, trust in KRA, fiscal exchange between the government and the taxpayers, tax expenditure, accountability for taxes paid and satisfaction with democracy in Kenya. To improve on tax morale in the country, the study recommends enhanced tax education targeted at the primary and secondary school levels, and enhanced civic education and sensitization to the public on tax issues. To boost tax morale in the country, the study also recommends enhancing of fiscal exchange, reduction of tax expenditures, enhanced accountability and transparency in use of taxes and reducing the perceived level of corruption in the public sector. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/976 | |
| dc.identifier.uri | https://atcr.kra.go.ke/index.php/atcr | |
| dc.language.iso | en | en_US |
| dc.publisher | Kenya School of Revenue Administration | en_US |
| dc.subject | Tax Expenditure | en_US |
| dc.subject | Tax Compliance | en_US |
| dc.title | Fiscal exchange, tax expenditure and tax morale: Evidence from Kenya | en_US |
| dc.type | Article | en_US |