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{
    "id": 1346427,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1346427/?format=api",
    "text_counter": 319,
    "type": "speech",
    "speaker_name": "Molo, UDA",
    "speaker_title": "Hon. Kuria Kimani",
    "speaker": null,
    "content": "Hon. Temporary Speaker, before citing the specific provisions of the policy, it behoves us to understand the motivation behind this policy. Since Independence, our country has had several tax legislations that have guided the tax measures it undertakes. However, there has never been a single policy that acts as a guide for the country to ensure fairness and equity in the tax system. This lacuna has seen the tax system in the country being unpredictable, making it difficult to create certainty in tax rates and bases. The policy is part of the national Government's effort to enhance transparency in tax practices, and it forms the basis for tax reforms and review of existing tax legislation in future. The key challenges identified in the tax system by the National Tax Policy include: 1. A growing tax expenditure. 2. Complexities in taxation of emerging economies and technologies such as online business, cryptocurrencies and digital assets. 3. Low tax compliance. 4. Challenges in international taxation. 5. Lack of guidelines for treaty negotiation. 6. Delay in settlement of tax disputes."
}