 EFFECT OF CORRUPTION IN PUBLIC PROCUREMENT ON TAX REVENUE IN KENYA: A LITERATURE REVIEWSteve Ondieki Nyanamba and
Charles Kombo Okioga
Studii Financiare (Financial Studies), 2023, vol. 27, issue 2, 6-21 Abstract: Taxation is one of the main ways through which a country finances its budget. This study focused on Value Added Tax (VAT) and it focused on the suppliers who take part in public procurement and, thus, are required to remit VAT for their goods. The objective of the study was to determine the effect of corruption in public corruption on tax revenue in Kenya. The study followed a desktop research design. The paper suggested that as long as there is corruption by procurement officials and other public officials, the government should consider doing away with charging VAT on its procurement goods and services and instead concentrate on buying goods at the recommended retail or wholesale price, arguing that any tax levied on their supplies ends up making the government not only lose the intended tax levy but also some extra money from its own funds. Keywords: Kenya; Public procurement system; bribery; kickback; taxation; VAT (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:vls:finstu:v:27:y:2023:i:2:p:6-21 Access Statistics for this article More articles in Studii Financiare (Financial Studies) from Centre of Financial and Monetary Research "Victor Slavescu" Contact information at EDIRC. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.