John C. Okore

Kenyan Tax History, Law, and Practice is an introductory discussion on taxation in Kenya. This book reviews the fundamental concepts around taxation and takes the reader through the contextual historic development of the tax system. It presents the prevailing tax environment within its legal framework while maintaining a heavy historical theme that explains how we arrived at our current state as a country. In appreciating the very dynamic nature of the Kenyan tax legal environment, due attention has been paid to the more recent case laws. Ubiquitous computerised tax systems are flooding us with data. This imperative has necessitated a whole chapter on introductory data analysis that also includes revenue forecasting within the context of the budget process of the government of Kenya. The depth and variety in taxation cannot possibly be presented in one consolidated corpus of text. This book makes no attempt at achieving this and will certainly fall short in a few areas of the profession. However, it covers most of the areas of tax practice in Kenya and is an invaluable resource for all practitioners in the field of taxation; from the accountants, legal professionals and regulatory agents.