The Fair Tax Monitor High Res

This publication provides a comprehensive assessment of Kenya's tax system, revenues, corporate tax incentives, tax administration, government spending, transparency, and accountability. It examines the historical background and overview of the current tax system, analyzing the distribution of the tax burden and progressivity. It delves into sufficiency of revenues, illicit financial flows, tax competition, and corporate tax incentives. The effectiveness of tax administration, government spending in healthcare, education, and agriculture sectors, and transparency and accountability in the taxation system are also scrutinized. The publication offers recommendations to enhance the fairness, efficiency, and effectiveness of Kenya's tax system and ensure transparent governance.