Oversimplification of tax regime can up disputes

CPA Edwin Makori, Chief Executive Officer of the Institute of Certified Public Accountants of Kenya.

Taxation is the largest source of government revenue in Kenya. In our analysis, income tax contributes to approximately 40 per cent of the country’s total tax revenue.

Over the last few years, Kenya has experienced reforms in its tax system that has involved policy, legal and administrative reforms aimed at modernising and simplifying the administration of tax in the country.