22 August 2022
The study addresses the disincentive features of direct tax revenue mobilization in Kenya. The primary objective was to undertake a broad review of existing income tax laws using the UNECA-developed analytical framework. The aim was to identify key distinctive features and tax base broadening policy options. The specific objectives were to: carry out comprehensive reviews of the existing income tax system in terms of both policy and legal issues; identify and enumerate key disincentive features; and use existing data to carry out empirical studies to support the policy conclusions and recommendations, and give alternative options for policy adoption meant to maximize direct revenue mobilization.