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Author : Moses Kinyanjui Muriithi
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Reforms and Revenue Mobilization in Kenya written by Moses Kinyanjui Muriithi and published by . This book was released on 2003 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen N. Karingi
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Reform Experience in Kenya written by Stephen N. Karingi and published by . This book was released on 2005 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen Njuguna Karingi
Publisher :
ISBN 13 : 9789291907557
Total Pages : 23 pages
Book Rating : 4.9/5 (75 download)
Download or read book The Tax Reform Experience of Kenya written by Stephen Njuguna Karingi and published by . This book was released on 2005 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Austine Nyanumba
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (139 download)
Download or read book Challenges Facing the Tax System, Tax Reforms and the Future of Taxation written by Austine Nyanumba and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Wayne R. Thirsk
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.:/5 (318 download)
Download or read book Lessons from Tax Reform written by Wayne R. Thirsk and published by . This book was released on 1991 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: More administrative simplicity (making avoidance and evasion difficult) and horizontal equity (uniformly imposed across units at the same income level) are strong selling points for tax reform. Harder to sell are more economic efficiency (not well understood by the public) and vertical equity (a matter of personal judgment).
Author : Eliud Moyi
Publisher :
ISBN 13 : 9789966980595
Total Pages : 41 pages
Book Rating : 4.9/5 (85 download)
Download or read book Taxation and Tax Modernization in Kenya written by Eliud Moyi and published by . This book was released on 2006 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dennis Nangabo
Publisher : GRIN Verlag
ISBN 13 : 334612892X
Total Pages : 28 pages
Book Rating : 4.3/5 (461 download)
Download or read book Effects of Rental Tax Reforms on Revenue Collection in Kenya written by Dennis Nangabo and published by GRIN Verlag. This book was released on 2020-03-11 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : John H. Power
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (759 download)
Download or read book Tax Reform and Industrialization Policy written by John H. Power and published by . This book was released on 1973* with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wycliff Ombasa
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book An Empirical Investigation of Elasticity of Direct Taxes in Kenya written by Wycliff Ombasa and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Roy Kelly
Publisher :
ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.:/5 (247 download)
Download or read book Designing a Property Tax Reform Strategy for Sub-saharan Africa written by Roy Kelly and published by . This book was released on 1999 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Roger Gordon
Publisher : Columbia University Press
ISBN 13 : 0231520077
Total Pages : 321 pages
Book Rating : 4.2/5 (315 download)
Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Author : B. A. Abdrabboh
Publisher :
ISBN 13 :
Total Pages : 130 pages
Book Rating : 4.:/5 (1 download)
Download or read book Tax Structure Changes in Kenya (1964-1978) and Tax Reform Implications for the Nineteen Eighties written by B. A. Abdrabboh and published by . This book was released on 1981 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the Kenyan experience in public financing of economic development. The author suggests measures to increase revenues for the 1980's.
Author : eljko Bogeti?
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4./5 ( download)
Download or read book Determinants of Value-Added Tax Revenue written by eljko Bogeti? and published by World Bank Publications. This book was released on 1993 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Empirical analysis of value- added tax revenues on a sample of 34 countries conforms with conventional wisdom from theoretical and case studies. The key implication is that for value- added tax to provide superior revenues, it should be levied in a single rate on as broad a base as possible. And tax administration and enforcement must be tough to ensure compliance.
Author : Wilson Prichard
Publisher : Cambridge University Press
ISBN 13 : 1316453731
Total Pages : 309 pages
Book Rating : 4.3/5 (164 download)
Download or read book Taxation, Responsiveness and Accountability in Sub-Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.
Author : Deborah Brautigam
Publisher : Cambridge University Press
ISBN 13 : 1139469258
Total Pages : 261 pages
Book Rating : 4.1/5 (394 download)
Download or read book Taxation and State-Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Author : Riël C. D. Franzsen
Publisher :
ISBN 13 : 9781558443631
Total Pages : 484 pages
Book Rating : 4.4/5 (436 download)
Download or read book Property Tax in Africa written by Riël C. D. Franzsen and published by . This book was released on 2017 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.
Author : Jean-Yves Duclos
Publisher : IDRC
ISBN 13 : 9780387258935
Total Pages : 416 pages
Book Rating : 4.2/5 (589 download)
Download or read book Poverty and Equity written by Jean-Yves Duclos and published by IDRC. This book was released on 2006-06-28 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text addresses the understanding and alleviation of poverty, inequality, and inequity using a unique and broad mix of concepts, measurement methods, statistical tools, software, and practical exercises. Part I discusses basic fundamental issues of well-being and poverty measurement. Part II develops an integrated framework for measuring poverty, social welfare, inequality, vertical equity, horizontal equity, and redistribution. Part III presents and develops recent methods for testing the robustness of distributive rankings. Part IV discusses ways of using policy to alleviate poverty, improve welfare, increase equity, and assess the impact of growth. Part V applies the tools to real data. Most of the book’s measurement and statistical tools have been programmed in DAD, a well established and widely available free software program that has been tailored especially for income distribution analysis and is used by scholars, researchers, and analysts in nearly 100 countries worldwide. It requires basic understanding of calculus and statistics. Abdelkrim Araar and Jean-Yves Duclos teach economics at Université Laval in Québec City.
