Taxation without Principles: a Historical analysis of the Kenyan Taxation System

272 * Attiya Waris is an Assistant Lecturer, Department of Commercial Law, School of Law of the University of Nairobi in Kenya. She holds two Masters of Laws one in Human Rights and Democratisation in Africa from the University of Pretoria in South Africa and another in Business and Commercial Law from the University of London. She holds an Undergraduate Law degree from the University of Nairobi. She is both a DAAD scholar and a scholar of the European Union. She is an Advocate of the High Court of Kenya and a member of the Chartered Institute of Arbitrators (UK) and a Certified Public Secretary (Kenya). She comes from a strong mixed practitioner and academic background having worked in several countries in Africa in various diverse institutions including law firms, Non-Governmental Organisations as well as the United Nations International Criminal Tribunal for Rwanda. Her research interests include work on tax law combined with poverty alleviation and development and human rights. She is currently working on her PHD in Tax Law, Human Rights and Development at Lancaster University in the UK. Her PHD research centres around the issue of the connection between tax revenue and expenditure and its application to development and the Constituency Development Fund in Kenya as seen through the lens of fiscal sociology. Taxation without Principles: a Historical analysis of the Kenyan Taxation System