Government yet to make serious efforts to lower the cost of living

Traders at Mbale market in Vihiga county displaying dryed maize which they are selling at 150 Shillings per 2Kilogram. [Benjamin Sakwa, Standard]

The ongoing outcry about taxes is the clearest indication that there is still so much work to do in the journey of building a government for, by, and with the people. As Thomas Jefferson famously declared, we put the government in office to preserve the right to life, liberty, and the right to own property. To be able to attain this, the government must at all times use all the resources at its disposal to erect political and economic institutions that are inclusive. An inclusive state begins with a dispute resolution mechanism that is fair, predictable, and expeditious.

A cursory reading of the Finance Bill 2023 does not reflect this. Instead, you see a state that is eager to use the coercive instruments at its disposal to collect taxes. A case in point is the proviso that in the event of a tax dispute between the revenue authority and the taxpayer over tax arrears, the taxpayer should deposit at least 20 per cent of the amount in contention to the taxman before commencing any legal proceedings. This not only undermines the doctrine of presumption of innocence but also flies in the face of what would be deemed as an administrative action that is fair and reasonable.