Policy Brief No. 3 of 2004 on Tax Reform Experience and the Reform Agenda for Kenya

Abstract

Unlike many sub-Saharan African countries, Kenya is a high tax yield country with a tax to GDP ratio of over 20 percent. A review of Kenya’s tax reform experience reveals that generally, levels of tax rates have been reduced over the years to address efficiency and equity concerns, and in order to reduce the tax burden. This policy brief is based on a study on Tax reform experience and the reform agenda for Kenya. These papers address the key issues in tax policy and administration, with emphasis on tax reform experience, design of tax systems and the challenges facing the current tax systems.