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Effect Of Corruption In Public Procurement On Tax Revenue In Kenya: A Literature Review

Author

Listed:
  • NYANAMBA, Steve Ondieki

    (South Eastern Kenya University, Kitui, Kenya.)

  • OKIOGA, Charles Kombo

    (Kisii University, Kisii, Kenya.)

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.

Suggested Citation

  • NYANAMBA, Steve Ondieki & OKIOGA, Charles Kombo, 2023. "Effect Of Corruption In Public Procurement On Tax Revenue In Kenya: A Literature Review," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 27(2), pages 6-21, June.
    • Handle: RePEc:vls:finstu:v:27:y:2023:i:2:p:6-21
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    More about this item

    Keywords

    Kenya; Public procurement system; bribery; kickback; taxation; VAT;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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