Eugine Manani Musali¹, Maniagi Musiega^2,, Reuben Rutto³

Kenya has seen difficulties in managing its budgets throughout the years, leading to excessive borrowing from both local and foreign sources. Studying the influence of tax administration on public revenue growth in western Kenya was the primary goal of the research. This study is based on the optimum income tax theory. The Kakamega, Bungoma, and Busia regional offices of KRA were the primary subjects of the investigation. A total of 120 individuals from the Kenya Revenue Authority took part in the study using census technique. Closed- and open-ended questionnaires were utilized for the study. The data was summarized using descriptive statistics for easy understanding. Measures of skewness and kurtosis were among these statistics, along with frequencies and mean percentages. Regression analysis with many variables was also used. By using tables, charts, and graphs, the data was examined to facilitate easier comparisons. By combining descriptive and regression analysis, the researchers were able to assess the whole model's statistical significance. Furthermore, the degree of association between the variables was determined by doing a correlation study. The study's conclusions demonstrated that the Kenya Revenue Authority had a significant role in the increase of official income in Kenya as a result of tax reforms. Improved tax administration contributed to a rise in Kenya's government coffers. When it comes to expanding the tax base, there should be a greater emphasis placed on improving tax administration. This would make it possible to lower the present tax rates without having an effect on the amount of money the government brings in. According to the article, more research should be conducted on various tax policy alterations that have an effect on the growth in average public income.

Tax administration, Revenue growth, Kenya Revenue Authority