FD Revenue Waivers and National Economic Pressures

This publication provides an assessment of tax incentives and expenditures in Kenya, specifically focusing on their transparency, accountability, adequacy, efficiency, and equity. It offers an overview of Kenya's economy, growth trends, government revenues, and public debt. The study explores the conceptualization of tax incentives and tax expenditures, analyzing their cost and implications. It examines the context of tax expenditures in Kenya, highlighting the transparency and accountability challenges. The publication raises emerging issues in the field and concludes with recommendations to enhance the effectiveness and fairness of tax incentives and expenditures in Kenya's economic landscape.