Kenya is currently considering options for achieving universal health coverage. At present, the health sector relies on out-of-pocket payments and donor funding as the major sources of health funding. This raises serious concerns for the long term sustainability of the health system; however, the Kenyan government has been slow to change existing financing arrangements – partly because of concerns about its ability to raise additional domestic funds to support the health sector. Despite the perceived limitations of domestic sources of funding, Kenya has recorded remarkable improvements in tax revenue collection since the change in government in 2002.
This study will examine whether changes to the tax administration system have strengthened fiscal space and contributed to increased health sector spending in Kenya.
Kirigia, D.; Chuma, J.; Mulupi, S. Improving tax collection systems in Kenya. Research Summary. (2013) 1 p.