The objective of this policy brief is to conduct further tax research on two crucial points. The first relates to an analysis of the proposed tax changes in the Income Tax Bill (ITB) to assess whether they align with the recommendations made in a report prepared by civil society led by OXFAM and East Africa Tax and Governance Network (EATGN). That report followed from a previous review of the Income Tax Act (ITA) by the civil society to recommend specific reform measures. The present policy brief seeks to identify further recommendations with which to inform economic policy measures for input into the National Fiscal Budget 2019/2020. The second point is to consider how the ITB relates to the Tax Laws (Amendment) Act, 2018. This is important to establish whether there will be any inconsistencies between the Act and the ITB when enacted, and to ensure coherency between the provisions of the two legal documents in ensuring that Article 10 (2) principles and the Smithian canons of taxation are properly implemented. Overall, the aim is to suggest recommendations to effectively engage with parliament on tax legislation and to ensure that the concept of tax justice underpins the Kenyan tax regime.
https://www.researchgate.net/publication/338432173_Changing_the_Tax_Architecture_A_Relational_Analysis_between_the_Income_Tax_Bill_2018_and_Tax_Laws_Amendment_Act_2018