Papers by kelvin nalyanya
Effects of Macroeconomic Variables on Tax Revenue Performance in Kenya
MMUST, Oct 24, 2020
For any government to effectively carry out its primary function and other subsidiary functions, ... more For any government to effectively carry out its primary function and other subsidiary functions, it requires adequate funding. Taxation generates public funds to governments through structured approaches. Tax is a compulsory payment imposed by the government on the incomes and profits of individuals and corporate bodies. The amount of tax revenue realized or expected by any state is determined and influenced by various economic factors ranging from micro to macro-economic. In Kenya, tax revenues have, for quite some time, remained low relative to the effort and tax policies in place. This study examined the effects of macroeconomic variables on tax revenue performance in Kenya using annual time series data of ten years for the period 2009 to 2018, to estimate a linear model of tax revenue performance and the selected macro-economic factors. The period is extensive enough to give accurate results. The study adopted a correlation research design which is a non-experimental research de...
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Papers by kelvin nalyanya