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    <subfield code="a">Khalif, Ibrahim </subfield>
    <subfield code="e">Senior tax manager, Deloitte East Africa.</subfield>
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    <subfield code="a">Why income tax xompliance levels are low in Kenya / </subfield>
    <subfield code="c">Ibrahim Khalif.</subfield>
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    <subfield code="a">Nairobi : </subfield>
    <subfield code="b">Nation Media Group ; </subfield>
    <subfield code="c">2017.</subfield>
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    <subfield code="a">p9.</subfield>
    <subfield code="b">ill. </subfield>
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    <subfield code="a">Business Daily ; </subfield>
    <subfield code="v">No. 2665, Tuesday, August 1, 2017.</subfield>
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    <subfield code="a">Despite Kenya Revenue Authority's (KRA) media campaigns for taxpayers to file their returns, only 2.4 million people heeded the call to file their returns. Granted, it was a substantial increase from the previous year, but that was a fraction of taxpayers in the authority's database. </subfield>
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    <subfield code="a">Tax compliance </subfield>
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