The Effect of Tax Reforms on the Efficiency of Revenue Collection in Kenya
Abstract
The objective of this study was to establish the effects of tax reforms on the efficiency of
tax revenue in Kenya. This involved collecting data from various government and nongovernmental
agencies i.e. Kenya Revenue Authority, Kenya National Bureau of Statistics,
Transparency International, World Bank, International Monetary Fund. This data was
collected for a period of 38 years beginning 1980 and ending 2017.The collected data was
analyzed using SPSS version 20 and the following was established; there’s a strong
relationship between GDP and tax revenue as well as the relationship between inflation
and tax revenue. However, there’s no significant relationship between corruption and tax
revenue as well as between tax evasion and tax revenue. The study concludes that in Kenya
tax reforms have a significant and positive influence on the tax revenues. This therefore
means that, over time, with the various reforms being instituted they will lead to an increase
in tax revenues. However, further studies are required to determine why there is no
substantial increase in tax revenues despite the various positive tax reforms.
Publisher
University of Nairobi
Rights
Attribution-NonCommercial-NoDerivs 3.0 United StatesUsage Rights
http://creativecommons.org/licenses/by-nc-nd/3.0/us/Collections
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