Taxation and State Building in Kenya: Enhancing Revenue Capacity to Advance Human Welfare Dr. Attiya Waris, Assistant Lecturer, School of Law, University of Nairobi with Matti Kohonen, Tax Justice Network International Secretariat, Jack Ranguma, Tax Research Institute and Alvin Mosioma Tax Justice NetworkAfrica — August, 2009 KENYA REPORT 2 — KENYA REPORT KENYA REPORT — 3 Tax Justice Country Report Series This is the second in a series of country reports that tackle tax justice issues. The This series is edited by: purpose of these reports is: Matti Kohonen Tax Justice Network Intl. Secretariat Content • To analyze tax structures including national tax systems, distribution of 38 Stanley Avenue, Chesham tax, and incentive structures Bucks HP5 2JG, United Kingdom • To explore emerging national or regional themes Email:
[email protected] 5 Foreword • To create specific case studies focusing on inequalities in tax systems Website: www.taxjustice.net • To address the extent and practice of tax avoidance and evasion Blog: taxjustice.blogspot.net 7 Introduction • To discuss current and future tax advocacy issues. Tel: +33 (0)1.70.23.28.39 Mob: +33 (0)6.21.65.93.08 13 Tax System in Kenya This report on tax justice in Kenya was written by the Tax Justice Network Africa Fax: +33 (0)1.48.03.92.46 (TJN-A) and the Tax Justice Network International Secretariat (TJN-IS). 21 The Political Economy of Taxation Please address all queries to: The report is based on research conducted between November 2008 and April 2009 Alvin Mosioma 27 Tax and Inequalities: The Missing Link by Attiya Waris, Matti Kohonen, Alvin Mosioma, and Jack Ranguma.