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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 : 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 : 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 : 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 : 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 : 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 : Zmarak Shalizi
Publisher : World Bank Publications
ISBN 13 : 9780821311653
Total Pages : 38 pages
Book Rating : 4.3/5 (116 download)
Download or read book Tax Policy in Sub-Saharan Africa written by Zmarak Shalizi and published by World Bank Publications. This book was released on 1988 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.
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 : 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 : OECD
Publisher : OECD Publishing
ISBN 13 : 9264091084
Total Pages : 157 pages
Book Rating : 4.2/5 (64 download)
Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : Nehemiah E. Osoro
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Reforms in Tanzania written by Nehemiah E. Osoro and published by . This book was released on 1995 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Attiya Waris
Publisher : Lawafrica Publishing Limited
ISBN 13 : 9789966031006
Total Pages : 0 pages
Book Rating : 4.0/5 (31 download)
Download or read book Tax & Development written by Attiya Waris and published by Lawafrica Publishing Limited. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the publics' acceptance of the state's right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.
Author : Tabi Atemnkeng Johannes
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.F/5 ( download)
Download or read book The Distribution of Expenditure Tax Burden Before and After Tax Reform written by Tabi Atemnkeng Johannes and published by . This book was released on 2006 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9781107527591
Total Pages : pages
Book Rating : 4.5/5 (275 download)
Download or read book Taxation, Responsiveness and Accountability in Sub-Saharan Africa written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : William Dillinger
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (318 download)
Download or read book Urban Property Tax Reform written by William Dillinger and published by World Bank Publications. This book was released on 1992 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report adresses the policy and administrative constraints on property tax. It discusses institutional issues and strategies for reform and the steps required to address these underlying constraints on peformance of the tax. (Adapté du résumé).
