Cynthia Cheboi, a data scientist at the Kenya Revenue Authority (KRA), has been honored with the prestigious Best Research Paper Award from the African Tax Research Network (ATRN). Her groundbreaking research, titled “Predicting Risky Taxpayers Using Machine Learning,” explores innovative methods to identify potential tax evaders, with the goal of enhancing tax compliance and optimizing resource allocation in tax administration.
Overview of Research
Cynthia’s research focuses on classifying taxpayers based on specific attributes to detect those likely to evade tax payments. By employing machine learning techniques, the study aims to facilitate targeted interventions—such as tax audits and taxpayer education—ultimately minimizing revenue loss for the government and improving the efficiency of tax administration.
Inspiration Behind the Research
Cynthia was motivated by the urgent need to improve tax compliance and resource allocation within Kenya’s tax system. Acknowledging the persistent challenge of tax evasion, she recognized the potential of machine learning to revolutionize taxpayer identification. Through a data-driven, objective approach, machine learning can uncover non-compliance patterns that traditional manual methods may overlook. This technological leverage could significantly enhance tax enforcement efforts and ensure better resource distribution in critical areas.
Rewards of the Research Process
For Cynthia, the most fulfilling aspect of her research was the recognition she received at the ATRN Congress. Understanding that her work could lead to meaningful changes in tax policy and administration was a significant motivator. Additionally, engaging with fellow researchers and experts enriched her understanding of the field and further ignited her passion for improving tax compliance practices.
Reaction to Winning the Award
Winning the ATRN Best Paper Award was a humbling experience for Cynthia. She expressed gratitude for the success of her hard work, stating that it validated her efforts in conducting the research.
Career Impact of the Award
The recognition from ATRN has had a profound impact on Cynthia’s career. It has enhanced her credibility as a researcher in tax administration, opening doors to new collaboration, mentorship, and networking opportunities. The award has also inspired her to continue pursuing innovative solutions for tax compliance, positioning her as a thought leader in integrating technology into tax policy improvement.
Advice for Aspiring Researchers
Cynthia encourages students and emerging researchers in tax policy to maintain curiosity and openness to new ideas. She advocates for a multidisciplinary approach, recognizing that tax issues often overlap with economics, technology, and public policy. Collaborating with peers and mentors is vital for gaining diverse perspectives. Staying updated on advancements in data analytics and technology is equally crucial, as these tools can enhance research outcomes. Moreover, researchers should focus on real-world implications to address practical challenges faced by tax authorities.
Contribution to Africa’s Development Goals
Looking ahead, Cynthia aims to leverage Artificial Intelligence (AI) to enhance the accuracy and reliability of predictive models in tax administration. This advancement will facilitate better case selection for targeted interventions, particularly in resource-limited contexts. She also plans to explore strategies for expanding the tax base, simplifying tax processes for small taxpayers, reducing compliance costs for both taxpayers and tax administrators, and effectively addressing challenges in taxing the informal economy.
Conclusion
Cynthia Cheboi’s innovative research and commitment to improving tax compliance exemplify the potential of technology in transforming tax administration. Her work not only contributes to academic discourse but also holds the promise of tangible benefits for Kenya and broader African development goals.
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