Assessment of the National Assembly’s Review of the FY 2026/27 Budget Estimates
Meshack Acholla
Kenya’s tax system presents a striking paradox: although it features progressive instruments such as Pay as You Earn (PAYE) and corporate income tax, the government remains disproportionately reliant on regressive consumption taxes, particularly Value Added Tax (VAT), that place a heavier burden on low-income households. Despite Kenya having various tax measures that target the wealthy…