The study offers five recommendations aimed at creating a fair, inclusive, and sustainable digital taxation landscape in Kenya:
1. Enhancing taxpayers’ trust through transparency in policy making.
2. Simplifying Digital Taxation for Efficiency and Compliance.
3. Promoting Inclusivity in Digital Tax Policymaking through a Multistakeholder Approach.
4. Balancing Innovation and Taxation for Fiscal Sustainability.
5. Promoting Fairness in Kenya’s Digital Tax Regime.
Implementing these recommendations could help the country develop a digital taxation framework that not only meets its short-term revenue needs but also supports sustainable economic growth and development in the long term, ultimately benefiting the nation as a whole.
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