Trust or power improving tax compliance by self-employed professionals Daisy Ogembo
By: Ogembo, Daisy
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Material type: 
ArticleSubject(s): IMPUESTOS | TRABAJADORES AUTONOMOS | EVASION FISCAL | CUMPLIMIENTO FISCAL | INSPECCION TRIBUTARIA | KENIA | AFRICA
In:
Intertax v. 50, Issue 2, February 2022, p. 113-125Summary: This article considers non-compliance with tax legislation by self-employed professionals, using qualitative data on the tax compliance attitudes of lawyers and dentists in Kenya. The main argument is that corruption and inadequate service delivery, over which the revenue authority has no control, lower tax morale and limit the effectiveness of trust in the authority in increasing voluntary compliance. It is further argued that, under
such circumstances, stringent detection and enforcement measures would be more helpful in enhancing these taxpayers’ compliance. This research contributes to the literature on the slippery slope framework on trust and power; most of the empirical work on the framework derives from countries with lower levels of corruption and better public service delivery than most African countries. Thus, this article enhances the understanding of the relationship between trust and power in the context of tax compliance among professionals in Kenya and provides some beneficial insight that may be relevant for other African countries.
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| Artículos | IEF | IEF | OP 2141/2022/2-2 (Browse shelf) | Available | OP 2141/2022/2-2 |
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| OP 2141/2022/1-7 The CJEU's approach to the objectives of progressive turnover-based taxes | OP 2141/2022/2 Intertax | OP 2141/2022/2-1 Tax development in Africa | OP 2141/2022/2-2 Trust or power | OP 2141/2022/2-3 International taxation of offshore indirect transfers of mineral assets | OP 2141/2022/2-4 Taxpayers’ data protection | OP 2141/2022/2-5 The Islamic finance in relationship to the financing and the taxation of small and medium enterprises in Tunisia |
Resumen.
This article considers non-compliance with tax legislation by self-employed professionals, using qualitative data on the tax compliance attitudes of lawyers and dentists in Kenya. The main argument is that corruption and inadequate service delivery, over which the revenue authority has no control, lower tax morale and limit the effectiveness of trust in the authority in increasing voluntary compliance. It is further argued that, under
such circumstances, stringent detection and enforcement measures would be more helpful in enhancing these taxpayers’ compliance. This research contributes to the literature on the slippery slope framework on trust and power; most of the empirical work on the framework derives from countries with lower levels of corruption and better public service delivery than most African countries. Thus, this article enhances the understanding of the relationship between trust and power in the context of tax compliance among professionals in Kenya and provides some beneficial insight that may be relevant for other African countries.
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