Under Kenya laws people should pay taxes according to
their ability to pay them. Those in the same Income
bracket should pay similar taxes, and bring fairness and equity both
Horizontally
and vertically in terms of those with higher incomes being called upon
to Pay higher taxes.
2) Certainty of taxes.
Avoid arbitrariness so that quantum
and circumstances are certain and clear to both the
Taxpayer and tax collector who help
avoid unnecessary and costly disputes.
3) Convenience of payment
Where method, manner and payment of
taxes should be convenient to the taxpayer to Encourage him to
produce more.
4) Tax Administration Cost
The cost of administering a tax
should be low for both the taxpayer and the tax Collector so
that tax yields should be lower than that used in collecting it.