Browsing by Author "Brian Wampler, Michael Touchton and Timothy Kiprono"

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    Building Trust and Tax Morale in Kenya’s Counties : An Evaluation of Participatory Budgeting
    (International Centre for Tax and Development (ICTD), 2024-07) Brian Wampler, Michael Touchton and Timothy Kiprono
    This study assesses the extent to which different types of public participation in budget processes are linked to attitudes and behaviour surrounding taxation in Kenya. Kenya’s 2010 constitution created subnational county governments, and devolved responsibility for many services to these governments. The constitution also requires public participation in budget processes to improve governance, service delivery, and development outcomes, but it does not specify what form this participation must take. Both devolution and public participation were also expected to improve tax morale and tax revenue through three stages. First, participation can theoretically generate perceptions of reciprocity and accountability among the public. Second, these two areas may combine to improve trust in government and tax morale, which then connect to broader tax compliance. Finally, more intensive, binding forms of participation are thought to generate a greater impact then less intensive forms of participation.