Taxation & Tax Modernization in Kenya: A Diagnosis of Performance & Options for Further Reform

This paper discusses some of the important issues related to tax administration, tax policy and tax modernization as implemented in Kenya. This is approached from both macroeconomic and microeconomic viewpoints using data from 1996 to 2005. The macroeconomic perspective focuses mainly on issues of tax yields and structure of taxation while the microeconomic perspective looks at specific issues of tax design and tax administration.