CURRENT CHANGES IN TAX LEGISLATION: STRATEGIES FOR OPTIMAL COMPLIANCE (Published)
The issues of tax has not been an easy one right from the time immemorial ,tax is very central to the growth of any countries economy in order to ease and facilitate tax collection a number of strategies charges were brought to force with the aim of improving the issue of tax compliance in the country. These strategies for tax legislation were meant to enforce voluntary compliance within the ambit of the law ,simply because these strategies charges was what helped some of the western and Asian countries such as Australia ,United States of America ,United Kingdom , China to achieved a high level of tax compliance level .For instance China has achieved 90 -95 %tax compliance tax compliance level among other examples while the highest in sub Saharan Africa is 72% which is south Africa and others included Kenya 54%, Uganda 56% and Nigeria still below 45%. The sub Saharan African countries come up with tax strategies charges that will ensure maximum compliance. It’s against this background that this paper examines the current charges in tax legislation and strategies for optimal compliance by way of utilizing secondary sources the paper observes that the phenomenon of tax legislation and optimal compliance by the citizens is very central and important to the country’s economy .The paper recommends that in exchange with the compliance of payment of the tax ,social amenities has to be provided to the citizens affordably ,such as electricity ,water supply ,health care services among others
Keywords: Compliance, Strategies., Tax legislation