Home > Articles posted by Austine Nyabira
on May 5, 2023
380 views 49 mins

1.0 Introduction A tax system is a legal framework through which government collects revenue from its citizenry. Tax is the main weapon used by the government to raise enough revenue. Taxation is generally targeted at meeting two major objectives.[1] First, it is meant to raise revenue sufficient to fund public expenditure without too much public […]

on May 2, 2023
90 views 48 mins

Taxation in Kenya is provided in Article 209 of the Constitution, which empowers the National Government to impose Income Tax, Value-Added Tax, Excise Duty, Customs Duties and other duties on imports and exports, as well as any other tax which may be provided for through an Act of Parliament or County Assembly.[1] The Article also […]