| dc.description.abstract | Kenya has seen difficulties in managing its budgets throughout the years, leading to
excessive borrowing from both local and foreign sources. The Kenya tax Authority has
received additional financial assistance to improve the salary structures of tax officers,
recruit and retain highly skilled employees, and implement mechanisms for detecting
and terminating incompetent and corrupt individuals. In addition to improving
government revenues to pay for ongoing and investment costs, this is crucial because
efficient tax collection is considered as a way to minimize government borrowing,
lessen inflation and interest rate pressures, and lower the amount of money the
government borrows. Studying the effects of tax policy changes and increased
government income on western Kenya was the primary goal of the research.
Examining the role of tax administration, enforcement, and human resource
revitalization in Kenya's rising taxpayer revenue was the driving factor for this study.
This study is based on three theories: the Optimum Income Tax Theory, the Fischer
Tax Compliance Model, and the Adams Smith Canon of Taxation Theory. The
Kakamega, Bungoma, and Busia counties offices of KRA were the primary subjects of
the investigation. A total of 120 individuals from the Kenya Revenue Authority formed
the target with 92 being the sample. Closed ended questionnaires were utilized to
collect primary data for the study. The data was summarized using descriptive statistics
for easy understanding. Measures of skewness and kurtosis were among these
statistics, along with frequencies and mean percentages. Regression analysis with
many variables was also used. By using tables the data was examined to facilitate
easier comparisons. By combining descriptive and regression analysis, the researchers
were able to assess the whole model's statistical significance. Furthermore, the degree
of association between the variables was determined by doing a correlation study. The
study's conclusions demonstrated that the Kenya Revenue Authority had a significant
role in the increase of official income in Kenya as a result of tax reforms. Tax
administration R2 of 0.524; p 0.000 and t value 8.645: Tax enforcement R2 0.27, p
0.000 and t value 13.55 and Human resource revitalization R2 0.213, p 0.000 and t
value 4.296 hence all had positive significant effect on revenue growth. Improved tax
administration, stronger tax enforcement, and a renewed focus on human resources
have all contributed to a rise in Kenya's government coffers. When it comes to
expanding the tax base, there should be a greater emphasis placed on improving tax
administration. This would make it possible to lower the present tax rates without
having an effect on the amount of money the government brings in. A tax enforcement
system that is both effective and efficient is required in order to improve tax
compliance, tax audits, and tax assessment. Improving the process of hiring new
employees, providing training for existing employees, and fostering human resource
development might be an effective strategy for increasing tax revenue in Kenya.
According to the article, more research should be conducted on various tax policy
alterations that have an effect on the growth in average public income. | en_US |
