A Comprehensive Analysis of the Kenyan VAT System

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

Working Papers from African Economic Research Consortium

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.

Date: 2025
New Economics Papers: this item is included in nep-acc
Note: African Economic Research Consortium
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