Browsing by Author "Mwangi, Raphael Chege"

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    Tax Compliance: an Examination of Kenyan Law and Policy
    (2012-06) Mwangi, Raphael Chege
    This study was an attempt to examine the extent to which tax administration affects tax payer's compliance. The study was guided by the following objectives; to show the need for co-existence between tax enforcement and demonstrate that enforcement undermines voluntary tax compliance, to show how taxpayers compliance is complex and therefore the need to put in place measures orchestrated at achieving tax compliance, to reveal suggestions which may influence' and bring forth tax compliance. This research entailed secondary mode of data collection and in addition literature review were applied in order to collect data. The study mainly focused on the effectiveness of tax administration in Kenya and how the whole process affects the level of tax payer's compliance. The study thus revealed that tax administration in Kenya is not effective as it is subjected to complex and opaque laws, lack of enough resources by the authority, lack of necessary professionalism, lack of clear, simple and user friendly administrative systems and procedures and above all lack of public support for set priorities. On the other hand, it was found out that tax payer's compliance is determined by the government fiscal policy, tax enforcement systems, perceptions of tax payers, fairness of the tax system services provided by the government in return. The study further revealed that the mode of tax administration greatly determines how compliant and responsive tax payers will be. Issues such as routine training of Kenya Revenue Authority staff, fair assessment of tax payers in which they are consulted as well as fi·equently seeking responses and suggestions from tax payers are crucial factors that need not to be under estimated while administering taxes.