The Kenya Anti-Corruption Commission

Presented Dr. Arbogast Kemoli Akidiva Principal Officer Education/Coordinator Preventive Services Directorate Ethics and Anti-Corruption Commission During the International Business Information Management Association Kenya Chapter Seminar entitled, Tax Compliance, Transparency, Accountability, and Reporting

 Without

good governance, no amount of oil or no amount of aid, no amount of effort can guarantee Nigerias success. But with good governance, nothing can stop Nigeria.

President Barack Obama on good governance in Nigeria

The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

 Globalization Internationalization

Democracy
Knowledge HRBAD Bad

Society

Governance and Corruption

Crises of Legality and Legitimacy

The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

 Principle

of Common/Public Good

Rights and Freedoms Duties and Responsibilities Delegated Authority

Governance

Defined

the process and institutions by which authority in a country is exercised. It is the process by which governments are selected, held accountable, monitored and replaced Governments capacity to manage, formulate, The implement, and enforce good policies and regulations Kenya Anti-Corruption in relation to resources and service provision
Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

The States Capacity to Promote Public Good Demonstrating Commitment to Public Good Championing Transparency and Accountability Ensuring that Rule of Law is observed Providing for Voice and Participation Nurturing Social Capital
The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

Leadership and Governance in the New Constitutional Order

Framing

Context

Kenya Vision 2030 Constitution of Kenya 2010

Article 10 (i) provides: The national values and principles of governance in this Article bind all State organs, State officers, public officers and all persons whenever any of them applies or interprets this Constitution; enacts, applies or interprets any law; or makes or implements public policy decisions. And (2) The national values and principles of governance include patriotism, national unity, sharing and devolution of power, the rule of law, democracy and participation of the people; The human dignity, equity, social justice, inclusiveness, equality, Kenya human rights, non-discrimination and protection of the Anti-Corruption Commission marginalised; good governance, integrity, transparency and accountability; Sustainable development.
Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

Tuesday, April 17, 2012

Levels of Devolution
Levels

Political

3 Tier System: National, County and Local Authorities

Administrative Economic

Process

of Devolution

(i) Big Push versus Small Steps; (ii) Bottom Up versus Top Down (iii) Uniform versus Asymmetric Devolution.
The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

Corruption = Inclination + Opportunity

C (Corruption) = M (Monopoly Power) + D (Discretionary Power) A (Accountability) R. Klitgaard et. al.

Corruption is a transaction or attempt to secure illegitimate advantage for national interests or private benefit or enrichment, through subverting or suborning a public official or any person or entity from performing their proper functions with due diligence and probity. Fraser-Moleketi The The systematic use of public power/office for private Kenya Anti-Corruption benefit whose impact is significant on access, quality, Commission and equity in the human development process.

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

a) b) c) d) e) f) g)

Complex Tax Systems Unchecked Discretionary Power Political Parties Financing Opaque and Complex Rules, Laws and Processes Punitive Penalty System Lax Institutional Controls Frequent Contacts between Taxpayers and Tax Administrators
The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

Change Administrative Systems to Corruption Reengineer administrative systems or procedures to enhance transparency and predictability Introduce automation to limit official discretion and face-toface contact Implement Job Rotation and Staff Mobility Schemes Publish Criteria on Official Delegation of Authority

Select Tax Officials based on Integrity, Academic and Technical Competency Use Integrity Testing Programmes such as Psychometric Tests The
Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

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Change Rewards and Penalties facing Tax Officials and Clients 1) Restructure Bonus/ Rewards Systems to Reinforce Positive Behavior 2) Encourage and reward officials who identify vulnerabilities in administrative systems and procedures 3) Increase Penalties as Disincentive to engage in corrupt behavior 4) Ensure that penalties are calibrated to correspond to the offense 5) Ensure that all officials, regardless of rank, are subject to the same penalties
The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

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Increase Corruption Detection Likelihood

Undertake Analysis of Tax Administrative Systems Assess Internal Controls, Reporting Relationships, Staff Competence, Official Delegations, and Decision-Making Powers Identify Arenas of Corruption and institute Safeguards Strengthen Internal Audit and Investigation Units Establish an Anonymity Corruption Reporting System Alter Attitudes of staff and Stakeholders to Corruption Set Tone at The Top and Raise moral costs of corruption Implement Robust Professional Development and Training The Develop and Socialize a Code of Conduct Kenya Introduce a zero tolerance policy for acceptance of gifts Anti-Corruption Commission Name and Shame Corrupt officials
Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

Tuesday, April 17, 2012

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Provides for National and County Governments Tax regimes Compels State and Public Officers to pay Taxes
Full details of tax waivers and exemptions be fully recorded Reasons for the waivers be fully explained A report be made to the Auditor General on each waiver The above provisions are consistent with the principles of Transparency and Accountability, Responsibility and Responsiveness
The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

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 Interpreters

of and Bridges to the Past, Present

and Future

Promoting Common/Public Good and HRBAD Principles

Practitioners

in Public and Private Sectors

Upholding highest professional standards

Creators

of Knowledge and a Change Agents

Role of Academician - Multiplier Effect Coaching/Role Modeling/Mentorship

Members

of the Community

undertake advocacy and advisory functions calling for probity in the governance Processes Champion Social interest matters
Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

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Enter into Integrity Pacts at the Personal and Institutional Levels. Enact Legislation on Enforcement of Professional Standards Establish Codes of Conduct and Ethics Make Wealth Declarations and Establish Follow-up Provisions Implement Transparent and Effective Conflict-ofInterest Guidelines Implement Deregistration Mechanisms to ensure Accountability, Transparency and Responsibility. Operationalize Information Disclosure Mechanisms Institute Civil Society Oversight Establish Robust Complaints Handling Mechanisms Institutionalize Community of Practice
Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

The Kenya Anti-Corruption Commission

Tuesday, April 17, 2012

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 it is far easier to have a good, clean government administering a good, clean system than it is for a good anti-corruption agency to clean up a corrupt government and crooked system.
Chua Cher Yak, Director Corrupt Practices Investigation Bureau, Singapore 2002
The Kenya Anti-Corruption Commission

THANK YOU
Tuesday, April 17, 2012 Dr. Arbogast K. Akidiva - Governance and Taxation in the New Constitutional Dispensation

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