Mapping Risks to Future Government Petroleum Revenues

A framework for prioritising advocacy, research and capacity building

Oil rig in Turkana. Photo credit: Kenya Civil Society Platform on Oil and Gas Petroleum Revenue Report
Paper author: 
Don Hubert, PhD
Paper publication date: 
Friday, April 1, 2016

The loss of government revenue due to tax avoidance/evasion strategies by multinational companies has received significant attention in recent years in both developed and developing countries. It is widely accepted that the extractive sector is particularly vulnerable to tax evasion. Kenya has the opportunity to benefit from the lessons learned in other jurisdictions in order to maximize the revenue benefits it receives from oil and natural gas. This paper seeks to provide a framework for assessing the risk of potential revenue loss and prioritizing possible responses.