University of Nairobi
School of Business
Finance
1
, DAC 422: TAX LAWS AND PRACTICE
LECTURE ONE:REVIEW OF THE TAX SYSTEMS
AND POLICY ENVIRONMENT
Types of tax systems
Role of taxation in economic development;
tax base expansion, efficiency in tax systems
Design of a tax policy
Criteria for evaluation of a tax system
Tax reforms and modernisation of tax
systems under various Acts
e-TIMS (electronic Tax Invoice Management
System.)
KRA structure – Large Tax Payer and Medium
Tax Payer organisations
,Types of tax systems
Tax system consists of the structures
and mechanisms by which
governments collect tax revenue
from individuals and businesses to
fund public expenditures and
services.
Tax policy environment encompasses
the laws, regulations, and broader
economic and political context within
which tax systems operate.
Tax systems can vary widely from
one country to another.
, Types of tax systems
Generally, there are two major types of tax
systems namely: -
1) Single or unified tax system
2) Multiple tax system
School of Business
Finance
1
, DAC 422: TAX LAWS AND PRACTICE
LECTURE ONE:REVIEW OF THE TAX SYSTEMS
AND POLICY ENVIRONMENT
Types of tax systems
Role of taxation in economic development;
tax base expansion, efficiency in tax systems
Design of a tax policy
Criteria for evaluation of a tax system
Tax reforms and modernisation of tax
systems under various Acts
e-TIMS (electronic Tax Invoice Management
System.)
KRA structure – Large Tax Payer and Medium
Tax Payer organisations
,Types of tax systems
Tax system consists of the structures
and mechanisms by which
governments collect tax revenue
from individuals and businesses to
fund public expenditures and
services.
Tax policy environment encompasses
the laws, regulations, and broader
economic and political context within
which tax systems operate.
Tax systems can vary widely from
one country to another.
, Types of tax systems
Generally, there are two major types of tax
systems namely: -
1) Single or unified tax system
2) Multiple tax system
