Akech, Migai2018-06-122018-06-122015http://hdl.handle.net/10625/56974This 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.application/pdfenTAX ADMINISTRATIONTAXATIONGOVERNMENTADMINISTRATIVE LAWSOUTH OF SAHARAKENYAJUDICIAL SYSTEMDECISION MAKINGWorking Paper