Factors That Influence The Processing Of Tax Refunds At Kenya Revenue Authority

ABSTRACT Taxpayers complain that tax refunds process is long and tedious. Delay in tax refunds payment has led to businessmen and traders accusing KRA of being quick to collect tax, but slow in refunding. KRA has in the recent past put in place several measures to ensure that tax refunds are timely processed and paid. These measures are geared to accelerating tax refund processes. However, this has not been the case, and majority of taxpayers have to wait for up to five years before receiving tax refunds (Hira, 2011 ). The purpose of this study was to identify the factors that influence the p…