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The Tax Reform Experience of Kenya

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  • Stephen Njuguna Karingi
  • Bernadette Wanjala

Abstract

In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could generate adequate revenue to finance public expenditures. In this respect, the tax modernization programme introduced in the country was to achieve a tax system that was sustainable in the face of changing conditions domestically and internationally.

Suggested Citation

  • Stephen Njuguna Karingi & Bernadette Wanjala, 2005. "The Tax Reform Experience of Kenya," WIDER Working Paper Series RP2005-67, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:rp2005-67
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    File URL: https://www.wider.unu.edu/sites/default/files/rp2005-67.pdf
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    References listed on IDEAS

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    1. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
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    Cited by:

    1. Winter-Nelson, Alex & Argwings-Kodhek, Gem, 2007. "Distortions to Agricultural Incentives in Kenya," Agricultural Distortions Working Paper Series 48521, World Bank.
    2. Tapiwa Dalu & Ruvimbo Gillian Dalu & Tatenda Archibald Matibiri & Langton Madzamba, 2016. "Impact of value added tax refunds on revenue collection - a case of Region 1 taxpayers, Zimbabwe," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 11(3), pages 247-273.
    3. James Murunga & Nelson W. Wawire & Moses K. Muriithi, 2021. "Tax Revenue Productivity of Tax Reforms in Kenya," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 13(12), pages 1-42, December.

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