SU+ Digital Repository

SU+ is an online repository for the preservation and promotion of assorted digital content at Strathmore University

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Recent Submissions

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    The Impact of tax changes on national debt - evidence from Kenya
    (Strathmore University, 2025) Abdulshakur, S. S.
    The study was to establish the influence of changes in tax policies with regard to the fiscal policies on Kenya's national debt in relevance to economic growth and development. Using regression analysis, this study explored relationships between tax policies and debt levels by using data for 44 years. It put forward fiscal challenges facing Kenya in terms of rising debt-to-GDP ratio, inefficiencies in tax collection, and expenditure allocation. The study further reviewed related theories and empirical studies, which helped to identify the gaps in understanding how tax reforms affect debt management. The research described the quantitative approach used, including descriptive analysis, correlation, and diagnostic tests. The results showed that the independent variables have a strong positive relation with the national debt, where the regression R-value is 0.816, and the R² is 0.665; thus, the independent variables explained 66.5% of the variation in national debt. Out of these, the tax-to-GDP and debt-to-GDP ratios proved to be substantial determinants. At the same time, VAT and income tax had a very insignificant direct effect but were strongly correlated with other fiscal variables. Diagnostic evaluations validated the model's dependability, revealing that both multicollinearity and heteroscedasticity remained within acceptable limits alongside a mild positive autocorrelation (Durbin-Watson = 1.223). The investigation concluded that judicious tax reforms, effective revenue collection methods, and equitable expenditure policies were essential for achieving sustainable debt management in Kenya. Recommendations included the equitable expansion of the tax base to avoid overburdening low-income earners, enhancing compliance through modernized systems, reducing recurrent expenditures to prioritize development projects, and fostering economic growth to bring the debt-to-GDP ratio in line with international benchmarks. These findings offered actionable insights for policymakers to address Kenya's fiscal challenges and achieve long-term economic stability.
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    The Impact of cryptocurrency use on the Nigerian Financial System - a case for Bitcoin and Ethereum
    (Strathmore University, 2025) Ngugi, K.
    Cryptocurrency adoption is transforming financial systems globally, offering decentralized alternatives to traditional financial instruments. In Nigeria, this adoption is particularly significant due to a high unbanked population, inflationary pressures, and the rising prominence of remittance flows. While prior research highlights cryptocurrencies' potential for financial inclusion and inflation hedging, limitations exist in their focus on speculative trading, with insufficient exploration of macroeconomic impacts. This study employs a reproducible quantitative research approach, analysing daily, monthly, and quarterly datasets from 2018 to 2022 to assess cryptocurrency adoption's influence on Nigeria's economy. Analytical methods include descriptive statistics, Auto ARIMA and Vector Autoregression (VAR), supported by pre-estimation tests for robustness. Findings reveal that cryptocurrency adoption positively correlates with increased remittance efficiency and serves as a hedge against inflation. Volatility analysis demonstrates significant clustering in cryptocurrency prices, with spillover effects observed on exchange rates and remittance flows. These results underscore cryptocurrencies' dual role as economic disruptors and stabilizers, offering opportunities for financial inclusion while presenting risks of speculative volatility. The study's implications extend to policymakers and financial institutions, emphasizing the need for balanced regulation to harness the benefits of cryptocurrencies while mitigating associated risks. This research fills critical gaps in understanding cryptocurrencies' broader economic impacts, particularly in developing economies like Nigeria.
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    Evaluating the adequacy of the law on searches without warrants in Kenya: a comparative study
    (Strathmore University, 2025) Gai, A. P.
    This study examines Kenya's legislative framework on warrantless searches concentrating on the vague "substantial prejudice" standard set forth in Section 60 of the National Police Service Act. Against the backdrop of recent police abuses during public protests, the paper evaluates how the lack of clear norms governing police discretion could result in widespread violations of the constitutional right to privacy under Article 31. Using a doctrinal and comparative legal methodology, the study examines judicial interpretations of warrantless searches in Kenya and compares them to the Canadian jurisdiction's structured application of the reasonableness and proportionality tests under Section 8 of the Canadian Charter of Rights and Freedoms. The results highlight a worrying trend of Kenyan courts interpreting warrantless searches inconsistently, frequently emphasizing evidential weight over evidence gathering method. This undercuts both the rule of law and procedural fairness, aggravating police discretion. It is brought out that the ambiguous "substantial prejudice" criteria permits law enforcement to exploit legal ambiguity, resulting in arbitrary intrusions into private life and a loss of public trust in the judicial system. To address these shortcomings, the dissertation suggests establishing objective guidelines for determining "substantial prejudice," enacting exclusionary rules to deter illegal searches, providing judicial training on constitutional interpretation, and implementing institutional reforms that improve police accountability. These policies seek to match Kenya's legal processes with democratic ideals and international human rights obligations, protecting individual liberty from government overreach.
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    Analyzing the boundaries between mutual matrimonial consent and marital rape in Kenya
    (Strathmore University, 2025) Ndungu, A. W.
    This research investigates the insufficient legal protection for victims of marital rape in Kenya, despite existing legislation on sexual and domestic violence. Notably, marital rape is not criminalized, hindering access to justice and support for victims. Utilizing a legal doctrinal approach, the study will analyze legal texts and case law to identify inconsistencies within the framework that enable this inadequacy. Additionally, international legal instruments and studies from jurisdictions such as South Africa with established approaches to marital rape will be considered to draw potential best practices. The research aims to inform policymakers and legislators in creating evidence-based legal reforms, empower NGOs advocating for victim rights, and guide healthcare professionals in supporting survivors. Ultimately, it seeks to contribute to a legal and social environment where everyone, regardless of marital status, has the right to bodily autonomy and is free from sexual violence.
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    The Criminal currency conundrum: balancing innovation and regulation in Kenya’s fight against digital money laundering
    (Strathmore University, 2025) Angote, E. J.
    As digital currencies transform the global financial landscape, their pseudonymity and decentralisation have created new opportunities for money laundering, presenting a significant challenge for Kenya's regulatory framework. This study examines whether Kenya should incorporate the Digital Currency Travel Rule into the Proceeds of Crime and Anti-Money Laundering Act (POCAMLA) to address this escalating threat. The objective is to uncover the allure of digital currencies, reveal their role in illicit finance, and propose a practical solution tailored to Kenya's unique context. The study is structured into five chapters. The first chapter delves into the appeal of digital currencies while acknowledging their potential for misuse. The second chapter examines the societal impact of money laundering and how digital currencies facilitate it through anonymity and mixing services. The third chapter analyses the Travel Rule, a Financial Action Task Force (FATF) initiative that mandates Virtual Asset Service Providers (VASPs) to share transactional data, evaluating its global effectiveness and Kenya-specific challenges such as regulatory gaps and technological limitations. The fourth chapter advocates for the integration of the Travel Rule into POCAMLA, anticipating improved oversight, deterrence, and trust in Kenya's financial system. The final chapter concludes with a call to action, recommending legislative and technological reforms. Methodologically, this study employed a blend of doctrinal analysis alongside comparative and content analysis, utilising secondary sources such as journals, FATF reports, and Kenyan assessments. This approach enabled the construction of a robust argument, grounding the analysis in evidence while reasoning deductively from global trends to Kenya's specific needs. The findings indicate that Kenya's current framework is inadequate, but the Travel Rule presents a crucial opportunity that must be embraced to protect the economy and align with international standards.