This is the Fair Tax Monitor report on Kenya published in 2022. This report reflects on Kenya’s economic crisis following the Covid-19 pandemic, the growth of inflation, the raising of tax revenues and the societal impacts of these. This study proposes recommendations on how Kenya’s tax system can be improved to not only meet the financing gaps for its development but also do so in a fair and equitable manner that ensures that the tax burden is being shared equally.

The findings are derived primarily from desk research relying on the provisions of Kenya’s laws affecting the fairness of its tax system and existing research on the same.

The report structure generally follows the criteria of the FTM Common Research Framework (CRF). It begins with a description of Kenya’s tax system followed by an assessment of each of the criteria of the CRF followed by conclusions and recommendations.