Proportionality and Taxpayers Rights in Kenya: Evaluating the Application of Article 24 in Revenue Enforcement

Law
PhD
Dissertation
150 pages
~45,000 words
Harvard

Overview

This dissertation examines the application of proportionality as a constitutional standard under Article 24 of Kenya's 2010 Constitution in the context of revenue enforcement. The research evaluates whether tax authority measures adequately balance fiscal imperatives with the protection of fundamental rights including property rights, privacy, and access to justice, drawing on comparative perspectives from Germany, South Africa, India, and the European Union.

What this dissertation covers

Introduction and background on proportionality in constitutional adjudication and its embedding in Kenyan law
Literature review covering legal positivism, socio-legal theory, and comparative proportionality frameworks across jurisdictions
Methodology chapter detailing case law analysis procedure, study design, and data collection approaches

Preview

Proportionality and Taxpayers Rights in Kenya: Evaluating the application of Article 24 in Revenue Enforcement

Contents

CHAPTER 1: INTRODUCTION 4

1.1. Background of the Study 4

1.2 Statement of the Problem 7

1.3. General Objective 7

1.3.1 Research Objectives 8

1.4. Research Questions 8

1.5. Hypotheses / Propositions 9

1.6. Significance of the Study 10

1.7. Scope of the Study 11

1.8. Limitations of the Study 11

CHAPTER 2 LITERATURE REVIEW 13

2.0. Theoretical Framework: Legal Positivism & Social Legal Theories 13

2.1. Legal Positivism Schools of Thought and Gaps 13

2.1.1 Introduction 13

2.1.2. Core Principles 13

2.1.3. Legal Positivism in Analysing the Statutory Framework 14

2.1.3 Critique of Legal Positivism and Contribution to the School of Thought 15

2.2. Socio‑Legal Theory and Its Core Ideas 16

2.2.1. Introduction 16

2.2.1 Socio-legal Principles 16

2.2.1. Social Legal Theory Limits and Critiques. 17

2.3. Proportionality in Kenya’s Constitutional Framework 18

2.3.1. Right to Property 19

2.3.2 Right to Privacy 19

2.3.3. Right of Access to Justice 20

2.4. Revenue Enforcement Mechanisms and Proportionality 20

2.5. Situated Proportionality 22

2.5. Comparative Perspectives on Proportionality in Tax Enforcement 23

2.5.1. Introduction 23

2.5.2. Germany: Rigorous Sequential Scrutiny 23

2.5.3 South Africa: Transformative Constitutional Balancing 24

2.5.4. India: Evolving Hybrid Doctrine 24

2.5.5. European Union: Supranational Harmonization 25

2.5.6. Lessons and Adaptations for Kenya 25

2.6. Developing a Proportionality-Based Analytical Framework 25

CHAPTER 3: METHODOLOGY 28

3.1 Study Area 28

3.2 Study Design 28

4.6 Case Law Analysis Procedure 29

More Law samples

Get a paper written to your own instructions