Webinar #28/2024: The Tax Laws (Amendment) Bill, 2024

This presentation was made by  Leo Kipkogei Kemboi and Jackline Kagume during a webinar on The Tax Laws (Amendment) Bill, 2024 held on Monday, 25th November 2024.

Webinar #26/2024: What does Supreme Court Decision on Finance Act 2023 mean for Public Policy?

Webinar #25/2024: Pure Public Goods vs. Constitutional Theory of Public Goods: What It Means for the Size of Government

Media Breakfast Meeting on Public Sector Accountability and Kenya’s Public Procurement System: Insights from the Public Procurement Information Portal (PPIP)

On Efficiency, Equity, and Optimal Taxation: Reforming Kenya’s Tax System

Kenya faces numerous challenges and complexities in formulating and implementing tax policies, undermining the effectiveness of the taxation system. These issues include structural inefficiencies like a narrow tax base, difficulties in taxing informal sectors, misalignment between the tax code and economic structure, over-reliance on key tax heads, and a complex political environment. Mandatory annual revisions through the Finance Bill introduce further obstacles due to insufficient evaluation of previous revisions and increased complexity for taxpayers/businesses. These challenges highlight the urgent need for a more strategic approach to tax policy in Kenya that balances responsiveness, economic analysis, evidence, and stability (Kemboi & Kagume, 2024).[1]

An ideal tax system efficiently generates the necessary public revenue with minimal economic distortion, ensures equity by taxing individuals fairly according to their ability to pay, maintains simplicity for ease of tax understanding and administration, ensures transparency for accountability, offers neutrality to prevent market distortions, operates cost-effectively, adapts to change flexibly, provides stable expectations for planning purposes, and has a broad tax base to avoid overburdening any single group

[1] Kemboi, L. K., & Kagume, J. (2024). Political Economy Analysis of Taxation Policy in Kenya-IEA Kenya. https://ieakenya.or.ke/?wpdmdl=3304

Webinar #22/2024: Kenya’s Constitution at 12: A Legal and Economic Assessment

Webinar #18/2024: Unpacking the Finance Bill, 2024 Dissent: Legal, Economic and Constitutional Perspectives

Webinar 14/2024: The Law and Economics of Privatization in Kenya

IEA Webinar #6/2024: Index of Economic Freedom: Observations & Policy Insights for the EAC Region

This presentation was made by Leo Kipkogei Kemboi during a webinar on The Index of Economic Freedom: Observations and Insights for the EAC Region  held on Thursday, 14th March 2024.