Spatial approach in the identification of tax evasion on rental income: Case study of Umoja and Kileleshwa Estates in Nairobi, Kenya

Authors

F.N. Nairobi, University of Nairobi
M. Ndirangu, Kenya Revenue Authority
J.B. K. Kiema, University of Nairobi

Abstract

The main objective of this study is to demonstrate how the Kenya Revenue Authority can increase its revenue collection by use of geospatial technology.

First Page

47

Last Page

59

Keywords

Mapping in assessment

Recommended Citation

Nairobi, F., Ndirangu, M., & Kiema, J. K. (2007). Spatial approach in the identification of tax evasion on rental income: Case study of Umoja and Kileleshwa Estates in Nairobi, Kenya. Journal of Property Tax Assessment & Administration, 4(1), 47-59. Retrieved from https://researchexchange.iaao.org/jptaa/vol4/iss1/4