KIPPRA, under its Macroeconomics Department, is undertaking a research study themed: “Revenue generation through value added tax in Kenya: performance, potential and optimal level”. The overall objective of this study is to enhance revenue generation through VAT in Kenya. Specifically, the study aims to address three key objectives:
- Assess and analyze the performance trends, issues, and potential for VAT from locally produced goods and services.
- Assess the performance trends, issues, and potential for VAT from imported goods and services; and
- Analyze the prospects and optimal level for VAT in Kenya.
Based on the three stated objectives, three different but related research papers will be prepared.