This archive report was first published on 2 December 2019.
Research plays a vital role in informing taxation policies in Kenya, as highlighted by Dr. Fred Mugambi, a commissioner at the Kenya Revenue Authority (KRA) in charge of the Kenya School of Revenue Administration (KESRA).
Speaking at the 2nd KESRA Research Conference, Dr. Mugambi underscored the significance of research in explaining economic trends, proving theories, and finding solutions to problems such as illicit financial flows.
Dr. Mugambi noted that policymakers should rely on research to back their decisions, particularly in shaping fiscal policies. He emphasized that research is essential in addressing financial challenges, including funding, alignment, and sequencing to Africa's problems.
During the conference, University of Nairobi Associate Professor Dr. X.N Iraki proposed researching the taxation of dowry payments, an emotive issue in Kenyan communities. Dr. Iraki suggested that the payment of dowry, which can be commercialized by some families, should be subjected to taxation.
Dr. Iraki also highlighted the need for tax incentives and new taxes, such as taxing dowry payments. He noted that few doctorate students are pursuing research in taxation, and there is a need for research on optimal tax rates.
The conference, themed 'Embracing tax and custom reforms for trade facilitation,' aimed to create a platform for participants to share thoughts on research in the region and influence the African tax agenda.
East and Southern Africa representative Mr. Lary Liza encouraged researchers to explore emerging trends in technology, such as blockchain and artificial intelligence, to enhance taxation and customs processes.
