Tax Administration Reforms in Kenya Identifying Lessons to Model a Strategy for Sustainable Administration of County Taxes

Abstract

The several tax administration reforms undertaken in Kenya do not exhibit a discernible methodology. There is no clear, deliberate and integrated reform mechanism to avoid haphazard implementation of reforms. With this background, implementation of county tax administration is bound to be haphazard, and without measurable expectations. The problems at the national tax administration will inevitably be devolved to the counties. A number of the past tax administration reform efforts have mainly been donor-led (IMF, World Bank, DFID, etc.), largely intended to tackle neopatrimonialism in governance in Kenya, as in the rest of sub-Saharan Africa