Tax Compliance: an Examination of Kenyan Law and Policy
Loading...
Files
Date
2012-06
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
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.
Description
A Dissertation Submitted to the School Of Law as a partial Fulfillment for the Award of Bachelor Degree of Law of Kampala International University
Keywords
Tax Compliance, Examination, Kenyan Law and Policy