Small Biz Big Tax

Micro, Small, and Medium Enterprises (MSMEs) in Kenya, as in other African
countries, are at the heart of social economic development. They are the most
significant source of employment and income opportunities for women and
youth.
Informed by this fact and continued work with informal traders in Nairobi,
The Institute for Social Accountability (TISA), in partnership with Christian
Aid Kenya, undertook a study on Kenya’s current taxation and revenue
mobilization system on MSMEs, youth, women, and Persons with Disabilities
(PwDs) in Nairobi City County. This study demonstrates that taxes are not
merely fiscal tools but instruments of social policy. As such, their design and
implementation can either promote or hinder inclusivity, economic growth,
and sustainable development. Through this study, we seek to unpack the
challenges faced by these critical actors who shoulder the burden of fueling
Kenya’s economy yet remain ignored by most of our formal economic growth
mechanisms. It also opens the lid on the sexual violence meted out on women
working in the informal sector by various actors in our society and their lived
experiences regarding Kenya’s Tax framework.