Taxation Efficiency And Economic Development A Comparative Analysis Of Kenya, South Africa, And New Zealand

Elmentve itt :
Bibliográfiai részletek
Szerző: Thiagetia Kenneth Koome
További közreműködők: Rutto Kipkoech
Vallyon Dr. Andrea Júlia
Dokumentumtípus: Diplomadolgozat
Kulcsszavak:adózás
Dél-Afrika
economic development
gazdasági fejlődés
Kenya
New Zealand
South Africa
taxation
Új-Zéland
Online Access:http://dolgozattar.uni-bge.hu/58551
Leíró adatok
Kivonat:This research examines how Kenya can enhance its tax system by learning from South Africa and New Zealand. It explores historical and current tax structures, administration methods, and challenges. The study identifies similarities such as reliance on direct and indirect taxes, digitalization efforts, and approaches to informal sector taxation. Key differences include corporate tax rates, technology use, and tax predictability. Recommendations focus on lowering corporate tax rates, adopting GST, leveraging AI for compliance, and improving tax predictability to support economic growth and public service delivery. The findings aim to transform Kenya's tax system, making it more robust and conducive to sustainable development.