CHANGING THE TAX ARCHITECTURE - A Relational Analysis between the Income Tax Bill, 2018 and Tax Laws (Amendment) Act, 2018

This publication titled "Changing the Tax Architecture - A Relational Analysis between the Income Tax Bill, 2018 and Tax Laws (Amendment) Act, 2018" examines the proposed changes in the tax structure and revenue base in Kenya. It provides an overview of the current tax legislation, including income tax, value-added tax, customs duties, and excise tax. The publication analyzes the Income Tax Bill, 2018, which aims to align tax legislation with constitutional principles and economic growth objectives. It discusses proposed changes such as increased tax rates, removal of exemptions, tighter expense deduction restrictions, and expanded provisions for taxing non-resident income. The publication also addresses the need for incorporating international best practices and promoting inclusiveness and equity in tax policies.