Excise taxes are an important source of revenue in most developing countries including Kenya. Excise taxes constitute a significant proportion of revenue in Kenya, between 1980 and 2018, excises in Kenya yielded an average ...

The County Treasury is required by Section 118 of the Public Finance Management (PFM) Act 2012 to prepare County Budget Review and Outlook Paper (C-BROP) for the county, to be submitted to the County Executive Committee ...