EFFECT OF TAX COLLECTION ON SERVICE DELIVERY OF COUNTY GOVERNMENT IN KENYA: A CASE STUDY OF MACHAKOS COUNTY GOVERNMENT
Journal Title: European Journal of Business and Social Sciences - Year 2017, Vol 5, Issue 11
Abstract
Taxation is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. However most tax payers do not recognize the importance of taxation therefore the purpose of this study was to determine the effects of tax collection on service delivery in County Governments of Kenya. The specific objectives of this study were to determine the effects of tax evasion, tax law enforcement and tax administration on service delivery in the County Government. Descriptive research design was employed on this study. Primary data was obtained by the use of questionnaires administered to 15 tax administration officials. Data was analyzed and presented in form of percentages and frequency tables. From the findings, the study revealed that tax evasion has negative effects on service delivery and the tax authority has in place measures to curb such cases since majority(55%) of the respondents strongly agree. Tax law enforcement plays a key role in people pays tax as most of the respondents (48%) strongly agrees that strict penalties are imposed on defaulters. Tax administration has significant effect on service delivery as majority (58%) of the respondents strongly agrees that they are honest and transparent in tax matters. This study will yield data and information that will be useful to the Kenyan government and county government in formulating sound financial management strategies in tax collection and helps them to adopt policies to enforce financial discipline among county governments. It will help the tax payers to appreciate the role of tax collection. By implementing recommendations given on tax collection management will be able to improve its service delivery capabilities. It will help researchers and other scholars to enhance their knowledge of tax collection and as a background for reference in future studies.
Authors and Affiliations
John M. Mutua| P.o.Box 109-60400, Chuka Kenya Department of Business Administration Chuka University
Keywords
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