The Tax Reform Experience of Kenya

Stephen Karingi and Bernadette Wanjala

No RP2005-67, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

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.

Keywords: Public expenditures; International trade; Taxation (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (3)

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