Tax administration in Kenya : draft of 14th July 2015

dc.contributor.author	Akech, Migai
dc.date.accessioned	2018-06-12T14:55:49Z
dc.date.available	2018-06-12T14:55:49Z
dc.date.issued	2015
dc.description.abstract	This paper examines Kenya’s tax administration regime from the perspective of administrative law. It seeks to determine how the Kenya Revenue Authority (KRA) makes and applies rules, and adjudicates disputes arising from the exercise of its powers relating to the administration of income tax and Value Added Tax (VAT). It aims to establish whether and to what extent, the public participate in the decision-making processes of the KRA. It also assesses the role and impact of judicial review on decision making of the KRA, and has been seen to be a useful instrument in holding the KRA accountable.	en
dc.format.mimetype	application/pdf
dc.identifier.uri	http://hdl.handle.net/10625/56974
dc.language.iso	en
dc.subject	TAX ADMINISTRATION	en
dc.subject	TAXATION	en
dc.subject	GOVERNMENT	en
dc.subject	ADMINISTRATIVE LAW	en
dc.subject	SOUTH OF SAHARA	en
dc.subject	KENYA	en
dc.subject	JUDICIAL SYSTEM	en
dc.subject	DECISION MAKING	en
dc.title	Tax administration in Kenya : draft of 14th July 2015	en
dc.type	Working Paper	en
idrc.copyright.holder	Open Access
idrc.dspace.access	Open Access	en
idrc.project.number	107291
idrc.project.title	Improving Democracy and Accountability Through Administrative Law in East Africa	en
idrc.recordsserver.bcsnumber	IC36-1643402171-199285
idrc.rims.adhocgroup	IDRC SUPPORTED	en

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