Trusted by millions of Kenyans
Study resources on Kenyaplex

Get ready-made curriculum aligned revision materials

Exam papers, notes, holiday assignments and topical questions – all aligned to the Kenyan curriculum.

Explain six Characteristics of an efficient tax system

Explain six Characteristics of an efficient tax system

Answers


gideon
Equity - the tax should be fair and just/people should be taxed according to their
income.
Economical - it should be cheap and easy to administer/cost effective/cost of
collecting should be lower than the revenue.
Convenient - method of payment should be convenient to the tax payer/
favourable to tax payer.
Certainty - tax payer/collector should know what, when and how to pay/collect.
Flexibility - where tax is used as an instrument of national policy, it should
be adaptable to all circumstances.
Simplicity - it should be easily understood.
Elasticity - proceeds from taxation should be capable of expanding/contracting
in line with changes in income/population.
gideon1 answered the question on September 23, 2017 at 17:52

Answer Attachments

Exams With Marking Schemes

Related Questions