Evaluating Taxpayers' Rights in Kenya: Compliance of Revenue Collection Agencies with Constitutional Protections

• Law
• PhD
• Dissertation
• 45 pages
• ~15,000 words
• Harvard

Overview

This doctoral research examines the disjuncture between Kenya's 2010 constitutional protections for taxpayers' rights and the operational realities of tax administration, which prioritizes revenue collection over constitutional safeguards. The thesis argues that standard proportionality frameworks from metropolitan constitutional jurisprudence are inadequate for addressing this gap in a postcolonial context, proposing instead a 'situated proportionality' approach that accounts for colonial legacies and local legal consciousness.

What this dissertation covers

• Framing the Problem: Explores the constitutional settlement of 2010 and the persistent disjuncture between rights architecture and tax administration practices
• Literature Review: Examines proportionality doctrine, legal transplantation, and Kenyan tax administration within existing scholarship
• Theoretical Framework: Synthesizes law in books/law in action, semi-autonomous social fields, legal consciousness, responsive regulation, and proposes situated proportionality adaptation
• Methodology: Details study area, design, population sampling, data collection and analysis procedures with ethical considerations

Preview

UNIVERSITY OF NAIROBI

School of Law

Evaluating Taxpayers’ Rights in Kenya: Compliance of Revenue Collection Agencies with Constitutional Protections

GPR 8104: RESEARCH PROPOSAL

Presented To

Supervisors:

DR. ELIZABETH MULI

DR. LAILA LATIF

By

HANTONE OLERO

Reg. No. GPR8/62271/2024

PhD in Law

RESEARCH PROPOSAL SUBMITTED IN PARTIAL FUFILMENT OF THE REQUIREMENTS FOR THE AWARD OF DOCTOR OF LAWS (PHD)

7^th January, 2026

Table of Contents

Table of Contents 2

Introduction 4

1.1. Framing the Problem 4

1.2 The Thesis and Its Original Contribution 5

1.3 Colonial Genealogies and Contemporary Configurations 7

1.4 Statement of the Problem 8

1.5 Fiscal Legitimacy and the Compliance Paradox 10

1.6 Research Objectives 11

1.6.1 General Objective 11

1.6.2 Specific Objectives 11

1.7 Research Questions 12

1.8 Hypotheses 13

1.9 Justification of the Study 14

1.10 Limitations of the Study 15

1.11 Definition of Key Concepts 15

2.0 Literature Review 17

2.1 Introduction 17

2.2 Proportionality Doctrine 18

2.3 Legal Transplantation 22

2.5 Kenyan Tax Administration 29

2.6 Synthesis and Research Gap 32

3.0 Theoretical Framework 36

3.1 Introduction 36

3.2 Law in Books and Law in Action 37

3.3 Semi-Autonomous Social Fields 38

3.4 Legal Consciousness 40

3.5 Responsive Regulation and Motivational Postures 42

3.6 Transplantation and Postcolonial Legacies 44

3.7 Situated Proportionality: A Proposed Adaptation 46

4.0 Methodology 51

4.1 Study Area 51

4.2 Study Design 51

4.3 Population and Sampling 52

4.4 Data Collection and Analysis 52

4.5 Data Quality Control and Ethical Considerations 53

5.0 Research Timetable, Budget, Chapter Profile 1

5.1 Timetable 1

5.3 Proposed Chapter Profile 1

6.

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