Training of officers from county governments in Phase 5 of the Tax Administration Diagnostic Assessment Tool (TADAT) initiative has been concluded, facilitated by CRA, KRA and the TADAT Secretariat.
All the 47 counties are targeted. The earlier phases of TADAT training focused on Kilifi, Makueni, Kisumu, Wajir, Isiolo, Lamu, Tana River, Narok, West Pokot, Busia, Nairobi, Meru, Nakuru, Kericho, Trans Nzoia, Kakamega, Kirinyaga, Mombasa, Garissa and Kisii Counties. The TADAT assessment was completed and currently the counties are developing County Revenue Enhancement Plans (REAPs) spearheaded by CRA.
Phase 5 of the TADAT initiative, conducted both virtually and physically between 6th and 11th November 2023, trained 204 officers from 8 counties (Machakos, Uasin Gishu, Bomet, Nandi, Siaya, Embu, Kajiado and Migori), alongside representatives from KRA and CRA. Out of these participants, 84 successfully passed the examination, meeting the pass mark of 75%. The successful trainees will be awarded an internationally recognized TADAT Trained Certification.
All 11 CRA staff that attended the TADAT training passed their exam. These are: Anastasia Wanjohi, Andrew Munyao, Collins Wanyoike, Elsie Kemei, Emily Kimani, Kennedy Abong’o, Nelly Amiani, Sheila Yieke and Joseph Kuria.
CRA plans to conduct TADAT Trainings in the remaining 19 counties, some of which have been affected by flooding and unstable internet connectivity.
The Intergovernmental Budget and Economic Council (IBEC) requires PFM institutions to spearhead the TADAT initiative in all 47 counties in Kenya. The collaboration comprises the TADAT Secretariat funded by IMF, UNCDF, and further support from the Office of the Controller of Budget, KRA, CRA, the Council of Governors, amongst other development partners.
TADAT is a global standard tool for evaluating tax administration performance. It was established in 2005 with the support of UKAID, the World Bank Group, IMF and other partners.
The training helps the officers evaluate tax administration in their counties, understand how different processes are connected, and make improvements following good practices from around the world. Successful participants become qualified TADAT Trainers and Assessors.
The TADAT measures
TADAT consists of nine Performance Outcome Areas with 32 specific indicators, each scored and reported on, considering 53 specific dimensions.
TADAT’s primary aim is to assess a country’s tax administration against international best practices. The assessment report identifies strengths and weaknesses, assisting stakeholders in setting reform agendas, objectives, and priorities, fostering collaboration among stakeholders.
The Constitution of Kenya mandates the Commission on Revenue Allocation under Article 216(3b) to define and enhance revenue sources for county and national governments.