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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Regulation or Revenues? An Analysis of Local Business Licences, with A Case Study of the Single Business Permit Reform in Kenya
Authors:Devas, NickISNI
Kelly, Roy
Periodical:Public Administration and Development
Geographic term:Kenya
Subjects:corporation tax
company law
Law, Human Rights and Violence
Economics and Trade
Politics and Government
External link:https://doi.org/10.1002/pad.195
Abstract:While business licensing has its origins in regulation, it is often seen as little more than a revenue source for local government. This paper reviews the potentially conflicting objectives of regulation and revenue generation, and outlines the various forms which local taxation of business has taken in a number of countries worldwide. In practice, the regulatory aspects of local business licensing in many developing countries are ineffective at best and counterproductive at worst, and there are pressures to sweep away most local business licenses as part of deregulatory reform. Yet local governments in many countries are in dire need of revenue sources in order to finance local service provision. The paper analyses the reforms that have been introduced to business licensing in Kenya. In 2000, traditional business licenses were replaced here by a Single Business Permit, with the twin objectives of increasing local revenues and reducing regulatory compliance costs on businesses. Initial results suggest that, while there have been some initial start-up problems, both these objectives are being achieved. Bibliogr., notes, sum.