Taxation is essential for governments to fund essential services, maintain infrastructure and drive development. Adam Smith's four canons of taxation—equity, certainty, convenience, and efficiency, as outlined in the book “The Wealth of Nations” in 1776, remain benchmarks for evaluating tax systems.
The Kenyan government has introduced many policies to create a more predictable and efficient tax environment. Notable examples are the National Tax Policy and the Medium-Term Revenue Strategy, which aim to provide a comprehensive framework for reforms.
