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An assessment of informal sector income tax as a means of enhancing public value : Lessons from Kenya Revenue Authority
Thesis (MPA)--Stellenbosch University, 2020.
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| Format: | Thesis |
| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2020
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| _version_ | 1867613790497931264 |
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| access_status_str | Open Access |
| author | Were, Monica |
| author2 | Burger, A. P. Johan |
| author_browse | Burger, A. P. Johan Were, Monica |
| author_facet | Burger, A. P. Johan Were, Monica |
| author_sort | Were, Monica |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Thesis (MPA)--Stellenbosch University, 2020. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/109390 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:41:44.687Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/109390 An assessment of informal sector income tax as a means of enhancing public value : Lessons from Kenya Revenue Authority Were, Monica Burger, A. P. Johan Informal sector (Economics) -- Kenya Income Tax -- Kenya Kenya Revenue Authority Public interest -- Kenya Common good -- Kenya UCTD Thesis (MPA)--Stellenbosch University, 2020. ENGLISH SUMMARY : The vitality and growth of small to medium-size enterprises together with advancements of the Kenyan economy shows the need for government to respond appropriately in terms of revenue generation. The response should redistribute the tax burden to all stakeholders within the economy. This is because revenue or tax is used not only to fund education and health, which are key pillars for the promotion of public value in both the short and the long term, but also helps in supporting the growth of the local economy through development of infrastructure that supports the local business networks and cash transfers and subsidies which help induce supply and demand in local markets. Tax administration and policy should be among the biggest concerns for any economy looking to attaining public value for its citizens. Every country desires to have a tax administration instrument that is efficient in collecting taxes and a tax payer base that is fully compliant. This paper presents an analysis of imperatives and theories concerning the Informal sector with regard to revenue collection in Kenya. The aim is to determine the potential benefit of informal sector tax revenue collection by government for the public value of the citizens in Kenya and, in addition, to show the effect of informal sector income tax on public value if this is should be achieved by the Kenya Revenue Authority. The paper presents a comparative analysis of researched techniques to explore techniques that the government can use for collecting income tax from the informal sector in Kenya. It also highlights the current income tax system used by the Kenya Revenue Authority in the quest to collect income tax. It shall draw from secondary data findings and through analysis that Kenya needs to re-examine its tax administration and policy if it is going to make progress in increasing revenue generation from the informal sector as a tool to enhance public value. Tax compliance in the informal sector is an outcome of a cost-benefit decision. The choice of whether or not they pay taxes is thus driven by a simple-cost benefit analysis. Therefore, success of informal sector tax system is based on the efficiency of fiscal administration coupled with technological, economic, social and political incentives. AFRIKAANSE OPSOMMING : Die lewenskragtigheid en groei van klein tot mediumgrootte ondernemings, tesame met die vooruitgang van die Keniaanse ekonomie, toon 'n behoefte vir die regering om toepaslik ten opsigte van inkomstegenerering te reageer. Die reaksie behoort die belastinglas van alle belanghebbendes binne die ekonomie te herverdeel. Dit is omdat inkomste of belasting nie slegs gebruik word om onderwys en gesondheid te finansier nie. Dit is ook die sleutelpilare vir die bevordering van openbare waarde op beide kort en lang termyn, en help om die groei van die plaaslike ekonomie deur die ontwikkeling van infrastruktuur wat die plaaslike sakenetwerke en kontant oordragte sowel as subsidies ondersteun en vraag en aanbod in plaaslike markte in die hand voer. Belastingadministrasie en -beleid behoort tot die grootste oorwegings vir enige ekonomie wat openbare waarde vir sy burgers wil bereik. Elke land begeer om 'n belastingadministrasie-instrument te hê wat doeltreffend is in die invordering van belasting en 'n belastingbetalersbasis wat ten volle meewerk. Hierdie navorsingsverslag bied 'n analise van die imperatiewe en teorieë rakende die informele sektor ten opsigte van inkomste-invordering in Kenia. Die doel is om die potensiële voordeel van die regering se insameling van die informele sektor se belastinginkomste vir die openbare waarde van die burgers in Kenia te bepaal en om die effek van informele sektor inkomstebelasting op openbare waarde te toon, indien dit deur die Keniaans Inkomste-owerheid bemoontlik sou word. Die verslag gebruik 'n vergelykende analise van nagevorsde om tegnieke verken wat deur die regering gebruik kan word om inkomstebelasting van die informele sektor in Kenia in te samel. Dit beklemtoon ook die huidige inkomstebelastingstelsel wat deur die Inkomstediens in Kenia gebruik word om inkomstebelasting in te samel. Bevindings uit sekondêre data en analise dui aan dat Kenia sy belastingadministrasie en -beleid moet hersien indien vordering met die generering van inkomste uit die informele sektor verbeter moet word om openbare waarde te verhoog. Die getroue invoering van belasting in die informele sektor, is ‘n voorbeeld van ‘n koste-effektiewe besluit. Die keuse om belasting te betaal is dus gedrewe deur ‘n eenvoudige koste-voordeel analise. Die sukses van die informele sektor se belasting sisteem is dus gebasseer op die effektiewiteit van fiskale administrasie gekoppel met tegnologie, ekonomie en sosio-politise aansporings. Masters 2020-12-02T17:07:21Z 2021-01-31T19:47:59Z 2020-12-02T17:07:21Z 2021-01-31T19:47:59Z 2020-12 Thesis http://hdl.handle.net/10019.1/109390 en_ZA Stellenbosch University x, pages ; illustrations application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Informal sector (Economics) -- Kenya Income Tax -- Kenya Kenya Revenue Authority Public interest -- Kenya Common good -- Kenya UCTD Were, Monica An assessment of informal sector income tax as a means of enhancing public value : Lessons from Kenya Revenue Authority |
| title | An assessment of informal sector income tax as a means of enhancing public value : Lessons from Kenya Revenue Authority |
| title_full | An assessment of informal sector income tax as a means of enhancing public value : Lessons from Kenya Revenue Authority |
| title_fullStr | An assessment of informal sector income tax as a means of enhancing public value : Lessons from Kenya Revenue Authority |
| title_full_unstemmed | An assessment of informal sector income tax as a means of enhancing public value : Lessons from Kenya Revenue Authority |
| title_short | An assessment of informal sector income tax as a means of enhancing public value : Lessons from Kenya Revenue Authority |
| title_sort | assessment of informal sector income tax as a means of enhancing public value lessons from kenya revenue authority |
| topic | Informal sector (Economics) -- Kenya Income Tax -- Kenya Kenya Revenue Authority Public interest -- Kenya Common good -- Kenya UCTD |
| url | http://hdl.handle.net/10019.1/109390 |
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