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|Effect of tax policy reforms on tax revenue in Kenya
|Tax policy reforms
|Taxation provides principal lenses in measuring state capacity, state formation and power relations in a whole society. In the evaluation of tax reforms in the developing countries, it is important to first determine the unique role of the tax system in each particular country. The main reason for undertaking tax policy reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could generate adequate revenue to finance public expenditures. In this respect, the government of Kenya introduced in the country the tax modernization programmes for achievement of a tax system that was sustainable in the face of changing conditions locally and internationally. This study examined the reform efforts of the country with respect to revenue generated, and reviewed the strengths and weakness of the tax system as it has evolved over the years from 2003/2004 to 2012/2013. The methodology used was a descriptive research design. The general objective was to evaluate the effect of tax policy reforms on tax revenue in Kenya. The specific objectives of the research study were: to establish the relationship between domestic taxes policy reforms and tax revenue in Kenya, to determine the effect of customs policy reforms on tax revenue in Kenya, to evaluate the relationship between road transport policy reforms and tax revenue in Kenya and to assess the relationship between tax evasion and tax revenue in Kenya. The study used both descriptive and regression statistics. Correlation analysis was made to measure the strength of the relationship between the variables. With the aid of SPSS, a multivariate analysis was employed with the OLS regression being used. From the findings on the relationship between domestic taxes policy reforms and tax revenue in Kenya, the study established that there was a significant relationship between taxes policy reforms and tax revenue in Kenya.
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|Faculty of Commerce
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