EFFECTS OF POLITICAL RISK FACTORS ON TAX REVENUE IN KENYA

A broad range of tax reforms have been implemented in Kenya the post-independence period with objective increasing revenue for promoting economic growth reduced reliance on external funding. Most targeted broadening base. However, collections remain inadequate, and deficits persisted. Past studies looked at effects foreign sector, stage development, demographic factors sectoral mix revenue. The models used those did not factor political risk including democratic accountability, bureaucracy quality internal conflict. Such can significant direct or indirect influence This study estimated these captured using data 1984 to 2016. findings show that increase accountability lead Efficiency institutions is shown enhance during periods social strife suggesting presence displacement inspection effect. Internal conflicts are cause declines revenues. government its authority should therefore strengthen efficiency effective control measures acts civil war, terrorism disorder alongside revenues.
 
 JEL: H20; H21; H25
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