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FIRST WORD Contact Marketing Africa limited P. O. Box 36481- 00200, 3rd Floor, Northstar Building, Lenana Road, Kilimani. Cell: +254 - 717 - 529 052 Email: [email protected] NAIROBI - KENYA Marketing Africa Team William Kalombo, Mutua Mutua, Riapius Magoma, Allan Muraya, Fred Ombati, Sebastian Bungei, Vincent Oduor, Perry Mwendwa, Brian Mengo, Lucy Nyukuri Editorial Contributors Mutua Mutua Herman Githinji Diana Obath Pauline Warui Eugene Wanekeya Senorine Wasike Irene Mbonge Enock Wandera Joe Nyutu Richard Wanjohi Dr. Wale Akinyemi Dr. Clifford Ferguson Carolyne Gathuru Marion Wakahe Kepha Nyanumba Wasilwa Miriongi Dr. Maureen Owiti George Mbithi Isaac Ngatia Thrity Engineer-Mbuthia Boniface Ngahu Susan Makau Feisal Lasker Charles Mungai Walter Chabala Jonah Owade Marketing Africa Magazine is published by Marketing Africa Limited. Views expressed in the articles and contributions are not neccessarily those of the publisher. The Publisher reserves all rights. Material may only be reproduced with prior arrangement and due acknowledgement to Marketing Africa Magazine. Feedback E: [email protected] W: www.marketingafrica.co.ke @MarketingAfrica Marketing Africa 02 MAL32/19 ISSUE A Taxing Question O f late the big issue in Kenya has been on matters taxation and we have been fed on salivating headlines like ‘The government goes after the tax dodging big guns’ or something to that effect purportedly signaling that the tax holidays for a select Kenyan elite is over. Given that Kenya has one of the highest tax rates combined with multiple taxes of the same item, it is not surprising that Kenyan’s or those that trade in Kenya find it hard to agree on what it is that is Caesar’s and therefore should be given to Caesar. We have argued in the past that heavy taxation does not spur investment and especially in the Kenyan context where taxes are punitive and do not translate into common services that we can point at and declare that is where our taxes go. We have also argued that it is an unfair model where one is compelled to pay taxes with serious consequences for non-compliance and proceed to not be accountable for how the taxes are spent to the point of declaring the government reckless on expenditure. But why is taxation suddenly the topic of the day as if the Kenyan government has just discovered that taxes should be paid and are putting pressure on Wanjiku to pay tax when she has all along been laden with this burden. Let us create several scenarios that may explain why suddenly all we are talking about is taxes and try to figure out what has raised this subject to fever pitch with the government being hawkish and intransigent on tax matters. Can we dare assume that the government has through in-depth analysis from the population data that it holds and supplemented by the Huduma Namba registration that it conducted come to an aha moment that our tax base is too narrow given the amount of one thousand notes in circulation. Three million Kenyans file income taxes from a population of fifty million which tells you that we are either doing very poorly on the employment creation front or worse that we have no mechanism of capturing the economic activity beyond formal employment. We laud and magnify the hustler mentality as we see every day demonstration of massive wealth being donated to grateful entities without knowing the source of the wealth, could our meager taxes be the source hence the clamor to collect more. High direct tax tariffs are a disincentive and all they do is to make people creative in ways and means of legitimately avoiding or illegitimately evading taxation and once ways are found they result in low revenue collection as willingness to pay taxes is severely compromised. Could it be that the effects of the huge government pay bill that was created by our new constitution has finally caught up with us even as we continue to malign the ‘punguza mzigo’ initiative of correct thinking Kenyans.