| dc.description.abstract | Problems of taxation have been receiving special and increasing attention in recent years the
world over. In Kenya, because of the limited amount of resources that can be obtained from
offshore and from domestic borrowing, the government has focused on increase its tax
revenues in order to meet its long term social obligations. VATvas a general tax on
consumption applied to commercial activities involving the production and distribution of
goods and the provision of services has been debated on leading to the question of its
reforms. However, arguments and studies on the subject of tax reforms are deficient. They
focus more on the VAT practices and rationale and leave out the joint effect of elements of
tax reforms on revenue mobilization. How reform-based broadening of VAT base, corporate
compliance with VAT reforms and VAT reforms administration affect revenue mobilization
p amongst small corporate taxpayers Kisumu County remains unknown. The objectives of
this study were to examine effect of tax-base broadening, corporate compliance to VAT
reforms and VAT reforms administration on tax revenue mobilization. Conceptually, the
study was designed to investigate a functional relationship between VAT reforms and tax
revenue mobilization. The research was correlational survey. The population was 1356
financeand tax officers of -smallcorporate tax payers operating in Kisumu. Sample size was
309 derived through cluster and simple random sampling techniques. Both primary and
secondary data collected from respondents and KRA and other publications respectively
were used. Semi -structured questionnaire reliable at Cronbach's Alpha=0.73 was used.
Validity was ascertained through expert review. The objectives were analyzed using
percentages,mean, standard deviation and multiple regression. Results showed broadening of
tax base, tax compliance and VAT administration had significant coefficients of ~=0.031,
0.052 and 0.113 respectively. This means that the three contribute to unit change in revenue
mobilization by 3.1%, 5.2% and 11.3% respectively. The conclusion is that VAT
administration has highest effect on revenue mobilization, followed by corporate compliance
and lastlyVAT bas broadening. It is recommended that the tax collector emphasizes on these
- areas as they contribute to revenue collection. The study benefits Revenue collector and the
tax payer alike through reforms that may emanate from it. Future researchers are advised to
study other contexts. | en_US |
