Tax Reforms, Compliance, Education and Efficiency of Kenya Revenue Authority
DOI:
https://doi.org/10.53819/81018102t5371Abstract
The study examined the conceptual and theoretical frameworks related to tax reforms, compliance, education, and their effects on the efficiency of the Kenya Revenue Authority (KRA). The study was premised on the background of the revenue authority under which the government exerts considerable pressure on the authority to realize set revenue goals. The purpose was to analyze conceptually and theoretically the developed frameworks related to the comprehensive analysis of tax reforms, education, and KRA efficiency, and to identify potential gaps in the empirical literature. These included tax policy innovations, economic tax innovations, administrative innovations together with structural ones. The study adopted various theories aligned to the area being studied such as benefit theory of taxation, ability to pay theory, theory of optimal taxation as well as tax compliance theory. The efficiency of KRA in light of tax compliance and tax education was established as a moderator and mediator respectively. The study findings revealed that research on tax reforms and efficiency remains scarce and limited in terms of outcomes, with significant gaps existing in industry-level impacts, time horizons, and taxpayer behavioral responses to reforms. The analysis of changes in taxation systems and the concept of efficiency provided numerous research questions that require further investigation. The study concluded that filling these knowledge gaps will ultimately improve the development of reforms that generate pro-growth and stability tax systems that are fair for all in society. The study recommended conducting significant impact studies before introducing tax reforms, enhancing data collection and analysis methods, utilizing technology and digitization to improve tax administration structures, and building capacity among tax administration staff. Further research should concentrate on economic specializations or effects, long-term analysis, and changes in taxpayer behavior due to reforms. By conducting cross-country studies and including the technology factor, researchers can provide useful knowledge which would help in developing good and efficiently working tax policies. The study was of great benefit to various stakeholders including KRA, taxpayers, and academicians who used the pool of literature to advance knowledge and support economic development and stability in the country.
Keywords: Tax reforms, Tax Compliance, Tax Education, Efficiency of KRA.
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