Factors Causing Inefficiency in Administration and Collection of Tax in Kenya. A Case Study of Kitui County
Muli, Catherine J
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This study provides a theoretical analysis of the factors on failure to achieve full potentiality on tax administration and collection in Kenya in a case study of the Kitui County located in Eastern part of Kenya. The study intends to identify the main resources of tax available in Kenya and investigate the major obstacles that hinder performance of tax administration and collection process in KC. The study used primary data and secondary data. Primary data involves the use of questionnaire and secondary data involved the use of published records of KC. This study consist a total sample size of 70 respondents. The study reveals that KC is facing hindrances in administration and collection of tax due to tax exemptions, tax evasion, tax avoidance and cash transactions. This study has highlighted KC tax administration and its effect on tax collection. The study has determined factors that hinder the KC failure to raise adequate tax collected for economic and social developments. The researcher recommends that further research is required in other counties of Kenya to know factors that cause inefficiency in tax administration and collections. The findings of this study provide directions in determining the factors that lead to inefficiency in administration and collection of tax in KC. The management of KC should understand that proper tax administration and collection is necessary in order to raise adequate tax for social and economic development of the county. Therefore KC management needs to determine what factors are causing inefficiency in administration and collection of tax in the county.
University of Nairobi
RightsAttribution-NonCommercial-NoDerivs 3.0 United States
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