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A Comprehensive Analysis of the Kenyan VAT System

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  • Kiringai, Jane
  • Mutuku,Cyrus
  • Muchiri, Benjamin
  • Basescu, Simon
  • Remcho,Nathan

Abstract

Value-Added Tax (VAT) is a cornerstone of Kenyas Medium-Term Revenue Strategy (MTRS) and the Government of Kenyas (GoK) domestic revenue goals. It plays a pivotal role, not only in raising domestic revenues, but also in developing a broader economic landscape that stimulates growth and diversification (The National Treasury and Economic Planning, 2023). However, despite a growing Gross Domestic Product (GDP) and broadening of the VAT base, the performance of the tax has not reached its potential. This paper provides a comprehensive analysis of the VAT architecture, identifies the VAT gap, and provides detailed policy recommendations to close the existing VAT gap.

Suggested Citation

  • Kiringai, Jane & Mutuku,Cyrus & Muchiri, Benjamin & Basescu, Simon & Remcho,Nathan, 2025. "A Comprehensive Analysis of the Kenyan VAT System," Working Papers 476b7049-7ea2-4fcd-b667-d, African Economic Research Consortium.
    • Handle: RePEc:aer:wpaper:476b7049-7ea2-4fcd-b667-dcf18dd80eb3
    Note: African Economic Research Consortium
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