An Empirical Analysis of Value Added Tax on Economic Growth, Evidence from Kenya Data Set
Journal of Economics, Management and Trade · pp. 1–14 · Published 12 Jan 2019
10.9734/JEMT/2019/46167Abstract
The study is aimed at empirically analyzing the effect of value added tax /sales tax on economic growth in Kenya for the period 1973 to 2010 The study adopted econometric exposition based on its ability to determine the strength and direction of relationships between variables. The ordinary least square technique was used to estimate the model. The empirical result indicates that a positive and insignificant relationship exist between value added tax and economic growth in Kenya. A positive and insignificant correlation between VAT Revenue and GDP means there are some problems inhibiting its potency. The study concluded that the effect of value added tax on the economy is not large enough to influence the economic growth. It therefore recommended that the government should reform VAT system to engineer a system that would have a significant impact on economic growth.
Cited by 10
Boniface Umoh E. · 2024
Eke Promise, Odukwu Chika Victory, Ibinabo Tams Wariboko · Journal of Production, Operations Management and Economics · 2022
Arya Putri Maharani · Educoretax · 2024
Novi Fauziah, Muslim Alkautsar, Yaman Suryaman · Jurnal Akuntansi dan Keuangan · 2024
Cordelia Onyinyechi Omodero · Journal of Open Innovation: Technology, Market, and Complexity · 2020
Alla Shapovalova, Olesia Demianyshyna, Nataliia Kudlaieva · Journal of Eastern European and Central Asian Research (JEECAR) · 2023
Cordelia Onyinyechi Omodero, Sylvester Eriabie · Cogent Business & Management · 2022
Appah E., Isele L. E. · Journal of Advanced Research and Multidisciplinary Studies · 2024
Appah E., Isele L. E. · African Journal of Accounting and Financial Research · 2024
Appah E., Iweias S.S. · African Journal of Economics and Sustainable Development · 2023
Related research
- Selected haematological markers and C-reactive protein, not AGTR1 SNP, are associated with essential hypertension in Tharaka Nithi County, Kenya — shares topic coverage
- Sickle Cell Disease Impact on Youth Health-Related Quality of Life in Mathare, Nairobi, Kenya — shares topic coverage
- Assessment of the Effectiveness of Community Health Promoters in Hypertension Care in Imenti North Sub-County, Kenya — shares topic coverage
- Assessment of Tuberculosis Preventive Therapy (TPT) Uptake among Healthcare Workers at Meru Teaching and Referral Hospital, Kenya: Barriers and Recommendations — shares topic coverage
- Acacia senegal (L.) Wild. Associates with a Diversity of Beneficial Micro-symbionts in the Arid and Semi-arid Lands of Kenya — shares topic coverage
Article metrics
Real usage data collected on this platform.
0
Page views
0
PDF downloads
0
Outbound clicks
10
Citations
Views by country
Approximate, from request IP at view time — not citizenship or institution. Countries with fewer than 5 views are grouped as "Other".
No views recorded yet.
Traffic sources
Referring site, by host.
No traffic recorded yet.
Views and downloads exclude known bots/crawlers. Citations combines this platform's own DOI-resolved index with each external source's own reported total — see Cited by above for individually listed citing works. Last refreshed 0 seconds ago.