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Land Value Taxation

Rating Principles and Guidelines for Kenya

Tom M. Konyimbih

Maio 2000, inglês

Kenya has in the last few years initiated reforms at the national and local levels to enhance revenue mobilization, economic efficiency and service delivery to her rapidly increasing population. At the local level, these reforms aim to strengthen local authorities to better perform their functions. Resource mobilization through land value taxation is a significant component of local government reform in Kenya. This paper reviews the institutional and statutory framework within which land taxation is administered in Kenya. It argues that the over-centralization of the land delivery and management system and that weak tax collection and payment enforcement mechanisms have prevented the land taxation system from realizing its full potential. Further research is necessary to establish new central-local government relations and appropriate decentralization mechanisms that will devolve more pro-active power to local authorities for the efficient administration of the land tax system. Such efficiency has to include some level of increased political support and enhanced administrative capability at the national and local levels respectively.


Valor da Terra, Governo Local, Reforma fiscal