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Vat Reforms And Revenue Productivity In Kenya (1990 – 2010)
This study evaluates Kenya’s VAT reforms since its introduction in 1990. We identify areas that need further reforms to increase VAT compliance rate which has been relatively low over the years. We established that Kenya’s VAT has been subjected to a number of reforms for instance rationalization of VAT rates and lowering of VAT ceiling to minimize tax evasion and to increase competitiveness of local products together with other reforms discussed in this paper. To estimate the revenue productivity of VAT, we used elasticity and buoyancy models. VAT buoyancy was estimated using actual VAT data which did not require to be adjusted for government discretionary tax measures.
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