Abstract Tax non-compliance reduces tax collection and the tax performance within a country. The Kenyan government has implemented various strategies to bring businesses in the informal sector into the tax bracket. However, available data shows that tax collections from the informal sector are above average but on a declining trend. The purpose of this paper is to determine influence of tax rates on tax compliance in the informal sector in Nyeri town. The study adopted a cross-sectional surv...
Abstract The study examined the effects of tax reforms on tax buoyancy and elasticity estimates. The specific objectives of the study were; to determine the effect of tax modernization programme and revenue administration reforms and modernization programme on tax buoyancy and tax elasticity. The study employed regression analysis and used annual time series data for the period 1963 to 2010. Secondary data from Kenya National Bureau of Statistics, Kenya Revenue Authority, Central Bank of Ken...
Abstract This study sought to find out the influence of tax planning on financial performance of the manufacturing firms listed on the Nairobi Securities Exchange during the period 2010-2017.The study adopted a positivism research philosophy and an explanatory research design. SPSS version 23 was used to analyze data where both descriptive and inferential statistics was done. Multiple linear regression model was adopted to study the association between the variables while utilizing panel dat...