What Drives Tax Morale in Kenya?
Abstract
This research aimed at analyzing drivers of tax morale in Kenya. In doing so, it sought to
determine the effects of perceived trust in KRA and government, perceived corruption in KRA
and in government, national pride as well as identify the socio-economic and demographic
factors the influence tax morale. The sixth Afro-barometer survey dataset was utilized.
Employing ordered proit regression model, the study found that pride, trust in KRA, perceived
corruption in KRA, age of the respondent and the respondents education level significantly
influence tax morale in Kenya. Given these findings, the government through the ministry
responsible for education and curriculum development should consider coming up with a
curriculum that teaches issues of taxation at an early stage while at the same time continue
implementing the 100 percent transition to secondary school education, KRA should continue
building trust with the taxpayers to foster enhanced motivation, this can be done through
continuous interaction with the taxpayer in ways that gives them confidence in the intentions
of the revenue authority. Moreover, the government should consider tightening the fight
against corruption, upholding the rule of law, initiating more feasible government projects that
the citizen can identify with, given the social contract that the citizen has with the state.
Publisher
University of Nairobi
Subject
What Drives Tax Morale in Kenya?Rights
Attribution-NonCommercial-NoDerivs 3.0 United StatesUsage Rights
http://creativecommons.org/licenses/by-nc-nd/3.0/us/Collections
- School of Economics [237]
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