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| dc.contributor.author | Kiganda, Evans Ovamba | |
| dc.date.accessioned | 2019-10-17T07:23:53Z | |
| dc.date.available | 2019-10-17T07:23:53Z | |
| dc.date.issued | 2019-09 | |
| dc.identifier.citation | [1]. Ahmed, F., Raza, H., Hussain, A., & Lal, I. (2013). Determinant of inflation in Pakistan: An econometrics analysis, using Johansen cointegration approach. European Journal of Business and Management , 5 (30), 115-122. [2]. Ahmed, Q. M., Muhammad, S. D., Noman, M., & Lakhan, G. R. (2014). Determinants of recent inflation in Pakistan: Revisit. Pakistan Journal of Commerce and Social Sciences , 8 (1), 170- 184. [3]. Arif, M., & Ali, M. M. (2012). Determinants of inflation in Bangladesh: An empirical investigation. Journal of Economics and Sustainable Development , 3 (12), 9-17. [4]. Bashir, F., Nawaz, S., Yasin, K., Khursheed, U., Khan, J., & Qureshi, M. J. (2011). Determinants of inflation in Pakistan: An econometric analysis using Johansen cointegration approach. Australian Journal of Business and Management Research , 1 (5), 71-82. [5]. Central Bank of Kenya. (2017). Central bank statistics. Nairobi: Central Bank of Kenya. [6]. European Central Bank. (2011). Econometric and monetary developments: Gauging the impact of indirect taxation on Euro area HICP inflation. Frankfurt, Germany: European Centra lBank. [7]. Gautier, E., & Lalliard, A. (2014). How do VAT changes affect inflation in France? Paris, France: Banque de France. [8]. Hakim, T. A., & Bujang, I. (2012). The impact and consequences of tax revenues' components on economic indicators: Evidence from panel groups data. InTech. [9]. Khan, U. R. (2013). Relationship between fluctuated exports and economic growth of Pakistan. International Journal of Business and Management , 21, 108-113. [10]. Rehman, F. U., & Khan, D. (2015). The determinants of food price inflation in Pakistan: An econometric analysis. Advances in Economics and Business , 3 (12), 571-576. [11]. Rizvi, S. B., Mohsin, A. Q., & Zakaria, M. (2012). Factors of inflation on Pakistan economy:An empirical investigation. Journal of Asian Development Studies , 1 (1 | en_US |
| dc.identifier.issn | 2321–2705 | |
| dc.identifier.uri | http://erepository.kafuco.ac.ke/123456789/44 | |
| dc.description.abstract | Taxes remain a major source of revenue for a country and can have several impacts on the economy. Studies examining the influence of taxation on inflation have reported mixed results and did not break down taxation into its components. This creates uncertainty with regard to the influence of taxation components like excise duty (ED), import duty (ID), income tax (IT) and Value Added Tax (VAT) on inflation. This study’s objective was to establish the influence of taxation on inflation in Kenya to bridge the knowledge gap. Monthly time series data from Central Bank of Kenya spanning 132 months from 2005 to 2015 was used for analysis based on variance decomposition and impulse response analysis. Results indicated that total tax had a positive influence on inflation. However, influence was highly due to indirect taxes. In view of this, the study recommends adoption of fiscal policy that target reduction in taxation that are likely to lower production costs leading to a reduction in inflation in Kenya. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | International Journal of Research and Scientific Innovation (IJRSI) | en_US |
| dc.relation.ispartofseries | Volume VI; | |
| dc.subject | Inflation, taxation, Kenya | en_US |
| dc.title | TAXATION AND INFLATION IN KENYA | en_US |
| dc.type | Preprint | en_US |
