INFLUENCE OF TAX MANAGEMENT STRATEGIES ON PERFORMANCE OF BODA BODA INDUSTRY IN BUNGOMA COUNTY-KENYA

Moses Wanyama Mutoro, Dr. Peter Simotwo

Abstract


The public motorbike company in Kenya has swiftly become a source of income for many families and a handy way of transportation for passengers and office tasks, despite the fact that it is a relatively new phenomenon in the country. Kenya's economy is significantly impacted by the transportation sector. It is clear that the boda boda subsector has a great deal of potential and is a key contributor to the generation of large money for the nation. Within the context of Bungoma County, Kenya, the purpose of this research was to investigate the influence that tax management tactics have on the economic performance of the boda boda business. This study investigated the impact that corporate structure and tax credit leverage had on the overall performance of the sector. In this study, a descriptive research approach was adopted, and the target population consisted of 2327 individuals who engaged in the research. Using the Krejcie and Morgan table (1970), the researchers used a stratified random selection method to choose the participants for the study. The total number of participants was 331. Structured questionnaires were used in the research project for the purpose of data gathering. A descriptive statistical analysis was performed on the quantitative data, and the results were given in tables. According to the findings of the research, the performance of the boda boda sector is influenced by a number of different techniques that are associated with the management of taxes. These strategies include company structure and tax credit leveraging. For the purpose of improving the performance of the boda boda sector in Bungoma County, Kenya, it was advised that policy makers and the community should take into consideration a variety of tax management tactics. These strategies include company structure and tax credit leveraging.

Keywords: Business Structuring, Tax Credit Leverage, Performance, Boda Boda Industry


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