Vat Reforms And Revenue Productivity In Kenya (1990 – 2010)
Quality Publication | Affordable Price | Happy Authors
Vat Reforms And Revenue Productivity In Kenya (1990 – 2010)
This study evaluates Kenya’s VAT reforms since its introduction in 1990. We identify areas that need further reforms to increase VAT compliance rate which has been relatively low over the years. We established that Kenya’s VAT has been subjected to a number of reforms for instance rationalization of VAT rates and lowering of VAT ceiling to minimize tax evasion and to increase competitiveness of local products together with other reforms discussed in this paper. To estimate the revenue productivity of VAT, we used elasticity and buoyancy models. VAT buoyancy was estimated using actual VAT data which did not require to be adjusted for government discretionary tax measures.DownloadViews: 342

Why Researchjournali?

Instant Paper Submission
Author Loyalty Reward
No Copyright Transfer
70% Less Publication Fee

You may also like to read

Determinants Of Access To Credit And Credit Source Choice By Micro, Small And Medium Enterprises

Impact Of Entrepreneurs On Training Youth For Employment In Maiduguri, Borno State, Nigeria

An Assessment Of The Impact Of Microcredit Programme On The Business Profit Of Female Entrepreneurs,

Social-economic Impact Of Scrap Metal Business In Dar Es Salaam: The Case Of Kinondoni Municipality,

Macroeconomic Determinants Of Carbon Emissions In Kenya: An Ardl Approach

An Explanatory Analysis Of The Potential Impact Of Citizens’ Purchasing Power On Industry Revival In