Effects Of Rental Tax Reforms On Revenue Collection In Kenya
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Effects Of Rental Tax Reforms On Revenue Collection In Kenya
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Author : Dennis Nangabo
language : en
Publisher: GRIN Verlag
Release Date : 2020-03-11
Effects Of Rental Tax Reforms On Revenue Collection In Kenya written by Dennis Nangabo and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-11 with Business & Economics categories.
Academic Paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: 100, Kenyatta University, language: English, abstract: Taxes play a crucial role in the development of a nation. In Kenya, tax revenues have always failed to reach the anticipated collection targets due to many factors. The taxman has had to develop policies that aim at reforming tax management and achieve the set targets In this regard the researcher seeks to study the effects of rental tax reforms on revenue collection by the Kenya Revenue Collection agency as the main objective. The specific objectives of this study are; to identify the effect of monthly rental income on rental revenue collection, to determine the effects of withholding rental income on rental revenue collection, to find out the effect of tax amnesty on rental revenue collection and to investigate the effect of block management systems sector on rental revenue collection The study is guided by the dynamic theory of public spending, taxation, and debt and the technological advancement theory. An empirical review is also undertaken to link the independent variables to revenue collection and the research gaps arising. The study shall adopt a descriptive research design and a case of KRA shall be carried out. The target population is 500 employees and a sample size of 81 has been obtained for this matter. Questionnaires shall be used to gather primary data whereas secondary data shall be obtained from KRA, the Ministry of Finance and other relevant entities. The data shall then be analysed using IBM SPSS version 20.0, classified, tabulated and summarized using figures, summary statistics of the mean, and standard deviation percentages and frequency distribution tables. A detailed explanation of the data shall also accompany the presentation.
Tax Reforms And Revenue Mobilization In Kenya
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Author : Moses Kinyanjui Muriithi
language : en
Publisher:
Release Date : 2003
Tax Reforms And Revenue Mobilization In Kenya written by Moses Kinyanjui Muriithi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Revenue categories.
Tax Reform Experience In Kenya
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Author : Stephen N. Karingi
language : en
Publisher:
Release Date : 2005
Tax Reform Experience In Kenya written by Stephen N. Karingi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Challenges Facing The Tax System Tax Reforms And The Future Of Taxation
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Author : Austine Nyanumba
language : en
Publisher:
Release Date : 2023
Challenges Facing The Tax System Tax Reforms And The Future Of Taxation written by Austine Nyanumba and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Revenue is the lifeline of any economy. It is the lifeblood that flows through a nation's financial system, promoting expansion across the different industries that define the state of the Nation. Kenya's economic growth and source of revenue are both heavily dependent on taxation. The Kenyan government derives revenue from many taxes, including excise taxes, value added taxes, income taxes, customs duties, and other levies. The government organization in charge of tax administration and collection in Kenya is the Kenya Revenue Authority (KRA). The tax system in Kenya faces many difficulties that negatively affect revenue collection. Kenya has been implementing tax reform to increase the amount of tax revenue collected. Kenya's fiscal structures show that, despite reforms, government spending and revenue have remained constant, with expenditure constantly exceeding revenues. Large fiscal deficits caused by the disparity between revenues and expenses have forced Kenya to borrow money from abroad on an ongoing basis. To this end, this article provides broader perspectives on taxation in Kenya, establishes the challenges facing Kenya's tax system, tax reforms that Kenya has adopted both administrative and policy reforms and the future of taxation in Kenya. It shall further lay out a conclusion and recommendations on the same.
Factors Affecting Revenue Collection In Kenya Revevue Authothority Mba Thesis A Ccompanied By A Cd Rom
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Author :
language : en
Publisher:
Release Date : 2014
Factors Affecting Revenue Collection In Kenya Revevue Authothority Mba Thesis A Ccompanied By A Cd Rom written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
The ever rising economic and financial needs of Kenya and the budget constraints that constantly exist threaten the sustainability and growth of the Kenyan economy. The purpose of this study was to examine the factors that affected, both positively and negatively, revenue collection in Kenya Revenue Authority (KRA) in Nairobi County. More specifically, it examined the effects of the Political Situation on Revenue Collection, the effects of Policies put in place by the incumbent policymakers and the effects of the KRA Support Systems on Revenue Collection. A descriptive research design was adopted as it addressed the research questions through empirical assessment involving numerical measurement and statistical analysis. The target population was taxpayers that fell under the bracket of large taxpayers. Although there were 675 taxpayers under this description, a sample of these was taken for the purpose of the study. Simple random sampling technique was used to select a sample of 252 taxpayers. The empirical study was conducted in businesses across 12 different sectors within Nairobi County between January 2014 and March 2014. Data analysis was done using statistical package for social scientists (SPSS). First, data was collected, cleaned, sorted and collated. Descriptive statistics and measures of association were used to examine the relationship between the independent and dependent variables. This was followed by analysis using inferential statistics such as Pearson correlation to examine the relationship between revenue collection and political stability. The analytical results revealed that the prevailing political situation did in-fact affect business operations, security of the people, as well availability and distribution of resources and as a result, tax collection and administration of tax laws. It also revealed that the policies in place at a specific point in time did affect the revenue collection for the jurisdiction. The research argues that the KRA support system which comprised of among others, Information Technology Systems, Human Resources and Stakeholders all played a significant role in the process of Revenue Collection in KRA.
An Empirical Investigation Of Elasticity Of Direct Taxes In Kenya
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Author : Wycliff Ombasa
language : en
Publisher:
Release Date : 2019
An Empirical Investigation Of Elasticity Of Direct Taxes In Kenya written by Wycliff Ombasa and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Government of Kenya has continuously pursued tax reform agenda to increase its domestic's tax revenues mobilization. This study examined the elasticity of direct income taxes as a measure of tax productivity in Kenya. Specifically, the paper examined the elasticity of Corporation tax, Property taxes (rental taxes) and personal income taxes (Pay As You Earn) as components of direct government tax revenues with respect to the changes in national income/ GDP at factor income as a proxy base. The study population for the research was the years from 2007 to 2017 financial year spanning for a period of 11 years. The study relied on secondary data and utilized a time series approach to estimate tax elasticity for Kenya for the period 2006/2007 to 2016/2017. Proportional Adjustment Method (PAM) model and Error Correction Mechanism (ECM) were adopted for data analysing. To check stationarity of the time series data, Phillips Perron (PP) and Augmented-Fuller (ADF) for unit root test techniques was adopted. The results revealed that direct taxes in Kenya are inelastic with elasticity value of 0.592 less than unit with an error correction coefficient of 0.7778. The study established that the direct tax revenue in Kenya is actually not responsive enough to changes in income growth since the coefficient of elasticity was less than a unity. Thus the system of direct taxes is not productive in general. Based on these findings, we recommend that the government of Kenya should strengthen tax reforms in order to increase the productivity of income tax revenue.
Enhancing Mobilization Of Own Source Revenue In Nairobi City County
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Author : John M. Mutua
language : en
Publisher:
Release Date : 2017
Enhancing Mobilization Of Own Source Revenue In Nairobi City County written by John M. Mutua and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Kenya categories.
Improving Revenue Collections Through Tax Reforms
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Author : Dr. Abu Kai Kamara
language : en
Publisher:
Release Date : 2022
Improving Revenue Collections Through Tax Reforms written by Dr. Abu Kai Kamara and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
The National Revenue Authority (NRA) is a semi-autonomous government revenue authority established by an act of Parliament on 13 September 2002. Operations commenced the following year, in 2003. With the goal of increasing domestic revenue collection and decreasing donor dependence, its primary mandate is to assess and collect tax revenues on behalf of the Government of Sierra Leone (GoSL). Revenue collections are a key instrument for the Government of Sierra Leone in achieving its ambitions for poverty reduction; increasing financial independence; and achieving middle-income status. The study examined the improvement in revenue collections through tax reforms. The objectives of the study were to identify the main tax reforms in the country, assess the impact of tax reforms on revenue generation, and determine the extent to which tax reforms impact Gross Domestic Product (GDP). Data were sourced from the Monitoring, Research, and Planning Department of the NRA and extracted through desk survey method, review of available records, and review of the related literature. Data were analysed by means of tables and bar graphs. The finding revealed that tax reforms still have a significant level of weaknesses and compromises; Sierra Leone is faced with both tax reform policies and revenue administration challenges, like most African countries. Sierra Leone has a narrow tax base which reduces potential revenues and makes the country more dependent than it could be on a small section of society. Broadening the tax base is a key challenge to mitigate this problem. Furthermore, the country is challenged by the growing informal sector making taxation in this sector difficult. It was recommended that for successful tax reform, there should be an interactive forum between the government and taxpayers as a means of finding a common precise, and, definite in its definition of what is obtainable and what is not It was also recommended on the expedition of the automation process of Sierra Leone's tax system to enable majority the of Sierra Leoneans to access information about tax system which will deter corruption, improve effectiveness and efficiency in tax administration incidental to improve tax collections by generating sustainable revenue.
Current Challenges In Revenue Mobilization Improving Tax Compliance
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2015-01-29
Current Challenges In Revenue Mobilization Improving Tax Compliance written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-29 with Business & Economics categories.
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Revenue Mobilization In Developing Countries
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2011-08-03
Revenue Mobilization In Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-03 with Business & Economics categories.
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.