Publications

The Kenya fair tax monitor

The Kenya Fair Tax Monitor

Kenya is in the midst of an economic crisis, with a debt stock that has reached 68.1% of its GDP as of June 2021, the steady growth of inflation and the weakening of the Kenya shilling, Kenya is…

A gendered analysis of institutional and government Small and Medium Enterprises-related policies in Kenya

Small and Medium Enterprises (SMEs) account for 90 percent of the businesses at the global level1 and are critical in employment creation, production of output for final consumption and input for…

Political Economy of Oil and Public Revenue Management in Kenya, Evidence from Turkana & Nairobi Counties

BACKGROUND TO THE PROJECTOxfam in Kenya in partnership with the National Taxpayers Association (NTA) and the Diocese of Lodwar are implementing a two-year project with financial support from the…

Impact of Debt Servicing on Social Spending and Wellbeing of Low-Income Households in Kenya: A Case Study of Nairobi City and Mombasa Counties

Kenya’s public debt service in national government spending has increased over the years from 21.6% to 29.2% in the period 2015 to 2019. Debt service in total ordinary revenue also increased from 34.…

Impact of Debt Servicing on Social Spending and Wellbeing of Low-income Households in Kenya

Kenya has been implementing massive infrastructure projects aimed at social and economic transformation desired in its development blueprint: The vision 2013. Due to persistent expenditure revenue…

Analysis of Tax Incentives and Exemptions in The Finance Acts From 2009 – 2019

Kenya’s GDP has been growing at more than 5% for most of the past decade.1 This growth has however not been translating into reduced poverty with an estimated 17 million Kenyans still living below…

An evaluation of taxpayer relations with the tax authorities in Kenya

Tax revenue is essential in providing the resources needed to finance sustainable development. The success of any state in collecting taxes while maintaining low cost of compliance is determined to a…

Gender equity analysis of the proposed Own Source Revenue (OSR) policy and legislation in Kenya: Case of Turkana and Nairobi City Counties

The purpose of this review was to identify proposed interventions in the National Policy to Support Enhancement of County Governments’ Own-Source Revenue (OSR) and the County Governments (Revenue…

Opportunity Cost Analysis of Debt Financing and Provision of Healthcare and Services

The Government of Kenya is committed to providing universal coverage of quality health services to its population without subjecting them to financial hardship. This requires a substantial increase…

Report on Community Perceptions Tracker

The Community Perception Tracker (CPT) is an approach that uses a mobile tool to enable staff to capture, analyze and understand the perceptions of communities during disease outbreaks. CPT’s…