Country of focus

Kenya

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Our work in Kenya

Working Paper

Property Tax in African Secondary Cities: Insights from the Cases of Kisumu (Kenya) and M’Bour (Senegal)

January 2019
Liza Rose Cirolia, James Christopher Mizes

Working Paper

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

November 2017
Attiya Waris

Book

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

September 2015
Wilson Prichard

Journal Article

To Pay or Not to Pay? Citizen’s Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

August 2014
Merima Ali, Odd-Helge Fjeldstad, Ingrid Hoem Sjursen
Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries
11 August 2023

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

Celeste Scarpini, Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected…

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ICTD’s new web portal on taxation of digital financial services in Africa
25 July 2023

ICTD’s new web portal on taxation of digital financial services in Africa

Awa Diouf, Hannelore Niesten
Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services….
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How do taxes affect the price of digital financial services?
13 April 2023

How do taxes affect the price of digital financial services?

Hannelore Niesten, Awa Diouf
How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial…
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How should Africa’s digital payments be taxed?
24 October 2022

How should Africa’s digital payments be taxed?

Philip Mader
Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments…
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Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
8 September 2022

Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

Hannelore Niesten
Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to…
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Is the Inclusive Framework tax deal in the interests of lower-income countries?
28 February 2022

Is the Inclusive Framework tax deal in the interests of lower-income countries?

Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a high-level agreement on the…

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New ICTD research shows uneven adoption of international tax standards by lower-income countries
29 June 2026

New ICTD research shows uneven adoption of international tax standards by lower-income countries

Martin Hearson, Frederik Heitmüller
This paper by Martin Hearson, Frederich Heitmüller and Florian Dierich, draws together findings across all seven country case studies, identifying…
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ICTD launches new community of practice on informality and tax
27 May 2025

ICTD launches new community of practice on informality and tax

Vanessa van den Boogaard, Max Gallien

Revenue authorities, researchers and civil society actors now have a space to map new ways for policymakers to engage with…

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ICTD hosts tax research study visit for KESRA delegation
4 July 2024

ICTD hosts tax research study visit for KESRA delegation

Giulia Mascagni, Bernard Baimwera

ICTD was delighted to welcome a delegation of faculty from the Kenya School of Revenue Authority (KESRA), the Kenya Revenue…

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What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research
7 February 2024

What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research programme

As more African governments turn to the growing digital financial services (DFS) sector – specifically mobile money – to help…

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Rethinking mass tax registration campaigns: challenges and solutions
15 November 2023

Rethinking mass tax registration campaigns: challenges and solutions

Taxpayer registration has been a primary concern for revenue administrations. While these bodies have recently been investing significant efforts into…

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Building Progressive & Equitable Property Tax Systems in Lower-Income Countries: Insights from LoGRI’s Inaugural Conference
3 August 2023

Building Progressive & Equitable Property Tax Systems in Lower-Income Countries: Insights from LoGRI’s Inaugural Conference

Over 150 government administrators, policymakers, applied researchers, and experts gathered in Nairobi to discuss equitable and progressive property tax systems…
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Completed

Climate-Friendly Tax System: An Evaluation of Kenya’s Tax Policies for coherence with climate change goals

Start date: 06/03/2023

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

The impact of mobile money taxation on financial inclusion: The case of the Kenyan excise duty

Start date: 20/07/2022

Completed

Taxpayer engagement and government accountability in Kenya

Start date: 01/11/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Completed

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Start date: 01/06/2021

Current

The Relationship Between Local and Central Governments in Property Tax Administration

Start date: 15/10/2017
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