dc.contributor.author | Kombo, Maryam | |
dc.date.accessioned | 2013-03-15T12:29:40Z | |
dc.date.issued | 2012-11 | |
dc.identifier.citation | MBA Thesis | en |
dc.identifier.uri | http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/14148 | |
dc.description.abstract | The hypothesis of financial repression emphasizes a situation where the government
limits access to funds in repressive systems. It involves laws, regulations, restrictions and
taxes imposed by the government to disallow financial institutions from operating at their
full capacity. In a repressed economy, the government has at its disposal huge resources
to fund expenditure while the rest of the economy scrambles for meager resources left.
The objective of this study was to determine whether there is a relationship between tax
and financial repression in Kenya. The study employed the use of descriptive study
design where descriptive statistics was used. The study used secondary data from Central
Bank of Kenya covering the period from 2007 to 2012 and the analysis done through
regression and correlation analysis using SPSS software. The study found that the tax
base in Kenya is broad with tax collection growing at over 15 per cent per year – with
over 70 per cent of domestic income being generated from taxation. It also established
that financial repression is a factor of tax in the country with tax collection being affected
by multiple factors including interest rates, bank reserves, credit allocation and exchange
rate movements. The study therefore concluded that there is a positive relationship
between tax and financial repression, though taxation in Kenya is not a sufficient factor
to generate financial repression on its own. | en |
dc.description.sponsorship | University of Nairobi | en |
dc.language.iso | en | en |
dc.subject | Tax collection | en |
dc.subject | Financial repression | en |
dc.subject | Kenya | en |
dc.title | A determination of the relationship between tax collected and financial repression in Kenya | en |
dc.type | Thesis | en |
local.embargo.terms | 6 months | en |
local.publisher | School of Business, University of Nairobi | en |