A Comprehensive Analysis of the Kenyan VAT System

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dc.contributor.authorKiringai, Jane
dc.contributor.authorMutuku,Cyrus
dc.contributor.authorMuchiri, Benjamin
dc.contributor.authorBasescu, Simon
dc.contributor.authorRemcho,Nathan
dc.date.accessioned2025-02-13T13:02:23Z
dc.date.available2025-02-13T13:02:23Z
dc.date.issued2025
dc.description.abstractValue-Added Tax (VAT) is a cornerstone of Kenya’s Medium-Term Revenue Strategy (MTRS) and the Government of Kenya’s (GoK) domestic revenue goals. It plays a pivotal role, not only in raising domestic revenues, but also in developing a broader economic landscape that stimulates growth and diversification (The National Treasury and Economic Planning, 2023). However, despite a growing Gross Domestic Product (GDP) and broadening of the VAT base, the performance of the tax has not reached its potential. This paper provides a comprehensive analysis of the VAT architecture, identifies the VAT gap, and provides detailed policy recommendations to close the existing VAT gap.
dc.identifier.urihttps://publication.aercafricalibrary.org/handle/123456789/3966
dc.language.isoen_US
dc.publisherAERC
dc.relation.ispartofseriesGOK -AERC -UCPH-DERG-002
dc.titleA Comprehensive Analysis of the Kenyan VAT System
dc.typeWorking Paper
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Tax Reforms in Kenya: Reforming Value Added Tax