PUBLIC PARTICIPATION IN FORMULATION OF TAX POLICIES
Camara Castro Ouma This paper delves in discussing the principle of public participation during implementation of various tax policies. It provides some of the laws that are likely to be amended through various proposals that have been presented in the Finance Bill 2024. It also explores the sovereign power that belongs to the citizens either directly or through their democratically elected representatives. It focuses on providing analysis of the effects of public participation. From the proposals in the Bill, the paper provides the likely impact that the Finance Bill 2024 is likely to incur to the citizens. INTRODUCTION “Democracy is not a spectator sport. It is a participatory event. If we do not participate in it, it ceases to be a democracy.” – Michael Moore. The Finance Bill 2024 proposes to amend the Public Finance Management Act, Income Tax Act, Value-Added Tax Act, Tax Procedures Act, Excise Duty Act, Miscellaneous Fees and Levies Act, Kenya Revenue Authority Act (Cap