TABLE OF CONTENT.
DECLARATION ....................................................................................•................................. ii
APPROVAL ............................................................................................................................... iii
DEDICATION ........................................................................................................................... iv
ACKNOWLEDGEMENT .......................................................................................................... v
TABLE OF CONTENT ................... : ......................................................................................... vi
CHAPTER ONE ......................................................................................................................... I
1.0 Introduction ........................................................................................................................... - I
1.1 Background of the study ....................................................................................................... I
1.2 Definition of taxation ............................................................................................................ 6
1.3 Kenya's Taxation system .............................................................. , .... · ................................... 7
1.4 Relationship between taxation and economic growth ........................................................... 7
1.5 Statement of the problem ...................................................................................................... 8
1.3 Objectives ........................................................................................................................... 9
- 1.3.1 General Objective ............................. : ................................................................................. 9
1.3.2 Specific Objectives ............................................................................................................. 9
1.4 Research questions ................................................................................................................ 9
1.5 Scope of the Study ................. : .......................................................................................... 9
vii
1.5.1 Geographical study ............................................................................................................. 9
1.5.2 Content scope ................................................................................. : ................................... 9
1.6 The significant of the study ................................................................................................... 9
1. 7 Methodology ....................................................................................................................... 10
1. 7. I Introduction ...................................................................................................................... 10
- . 1. 7 .2 Research design ................................................................................................................ 10
1.7.3 Study area ......................................................................................................................... 10
1. 7.4 Research instrument ......................................................................................................... 10
1.7.4.l Documentation ..................... ~ ....................................................................................... 11
1.7.5 Limitation of the study ..................................................................................................... 11
1.7.6 Validity and Reliability of the Instrument.. ...................................................................... 12
3.7.7 Data Analysis ................................................................................. : ............................... 12
CHAPTER TWO ....................................................................................................................... 13
EXPANDING ON THE CONCEPT OF TAXATION ............................................................. 13
2.0 Introduction ..................................... , ............................... ." ................................................... 13
2.1 Theoretical perspective ....................................................................................................... 13
2.2 Role of taxation ................................................................................................................... 14
- 2.3 Conclusion ........................................... ".': .............................................................................. 22
viii
CHAPTER THREE ................................................................................................................... 23
LEGAL FRAMEWORK ........................................................................................................... 23
CHAPTER FOUR ............................ ~ ....................................................................................... 29
EFFECTS OF TAXATION ON THE ECONOMY .................................................................. 29
4.0 Introduction ......................................................................................................................... 29
4.1 Effects of taxation on economic growij, ............................................................................. 29
CHAPTER FIVE ....................................................................................................................... 36
CONCLUSION AND RECOMMENDATION ........................................................................ 36
5 .0 Introduction .................................... : .................................................................................... 36
5. I Summary of findings ........................................................................................................... 3 6
5 .2 Conclusions ......................................................................................................................... 3 7 ~
5.3 Recommendations ............................................................................................................... 37
5.4 Areas for future research ..................................................................................................... 40
REFERENCE ................................... :: ....................................................................................... 42
