[PDF] Top 20 THE EFFECT OF THE VALUE ADDED TAX ACT AMENDMENT 2013 ON TAX REVENUE IN KENYA.

... for tax revenue to maintain its services to the public more so with the creation of the 47 County Governments (Kenya Constitution ...like tax on agricultural products which are allowed under ... See full document

... entities. Kenya Revenue Authority (KRA) is the agency responsible for the assessment, collection and accounting for of all revenues that are due to ...government revenue is a challenge for fiscal ... See full document

... many tax instruments that can be used singularly or jointly to finance their ...These tax alternatives include personal and corporate income taxes, sales taxes, value added taxes, capital ... See full document

... government tax revenue ratio in receiving countries that have adopted the ...the value added tax on output growth in ...that value added tax will impact positively ... See full document

... Abstract: In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a ... See full document

... significance effect on response/ dependent ...(β) value just below 1 indicate the event is less likely to happen in the comparison than in the base group, and mean that there is no effect of that ... See full document

... provide revenue needed to finance the ...of tax is to raise revenue, meet government expenditures, and redistribute wealth and management of the economy (Ola, 2001, Bhartia, ...of tax lies in ... See full document

... Abstract: In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a ... See full document

... between tax revenue components and economic growth in ...narrow revenue base of the government and enhancing economic ...total tax revenue as having significant effect on ... See full document

... a tax on the final consumption of certain goods and ...overall tax administration, and indeed adoption of the VAT is often seen as an opportunity for overall tax administration and ...a tax ... See full document

... UAE’s tax policy to businesses and companies in the ...business, revenue, and staff work within the region and in cases where the company operates in other nations the ES rules will redefine their ... See full document

... phased tax reform, there were still some problems need to be solved ...income tax system was unfair and unreasonable, which showed that taxpayers of different ownership were given different treatment, while ... See full document

... SUT system and the Tax Authority’s databases. The first and the most demanding step is the calculation of WAVR, together with the theoretical VAT base, because these two have been produced in parallel. In 2007, ... See full document

... Included in recent proposals for fundamental reform of the federal tax system is Congressman Schaefer's bill to replace the individual and corporate income taxes, the estate [r] ... See full document

... hospodářský a finanční dosah nového zákona smě - řuje ke zvýšení daňového zatížení a tedy ke zvýše - ní příjmů státního rozpočtu především díky přesunu některých výrobků a sl[r] ... See full document

... of tax fairness on tax compliance behaviour in Kenya and also ascertain the effect of firm demographic characteristics on tax ...of tax returns, this type of compliance is ... See full document

... for tax assessment, the world over, Zimbabwe included (Income Tax Act Chapter 23:06, section 37A, ...their tax payable and submit it to the tax ...to tax computation to the ... See full document

... VAT revenue at 15 per cent VAT rate, but because o f associated problems of identification, collection and compliance costs the study exempts government sector and non-profit organisations consumption expenditure, ... See full document

... quantify tax evasion – micro (bottom up) and macro (top down) ...indirect tax gaps such as the VAT ...of tax evasion in the whole economy which is based on an estimation of the shadow ...theoretical ... See full document

... most tax regimes is registration in the ...the tax regime raises concerns for tax ...the tax regime would be associated with certain costs and certain ...its value added or ... See full document