Blogs

The Kenyan Constitution requires Authorities to promote the values that underlie an open and democratic society based on human dignity, equality, equity and freedom in the application of Bill of Rights. The design of tax policy must, therefore, promote values that are expressly mentioned in Article 20 of the Constitution. A study makes the argument for the tax law to be founded not only on principles but also on practicality. The research further shows that a country cannot run a democracy well without taxation, and therefore a taxation system cannot be run well without democracy. It must be noted for this analysis that decision on who/what to tax rests solely with Parliament as per the constitution while Kenya Revenue Authority responsibility is tax administration. The National Treasury is responsible for revenue-raising measures which include proposals for taxation which Parliament can either approve or reject.