"If this article is strictly adhered to by EAC partner states, we would not be here talking about discriminatory taxes," said Dr Kessy. “Out of this Ksh190 ($1.51), about Ksh107 ($0.85) is actually tax – excise, VAT and what we pay as corporation tax,” he said. Financial inclusionAccording to the study, excise duty on items like bank transactions defeats the financial inclusion agenda. “Being conscious of the fact that excise duty is commonly a sin tax, the study recommends continuing adopting the hybrid structure of excise duty rates,” the study reads. Considering that South Sudan is a young economy, the tax base for excise duty is not as broad as other EAC states.

Source: Daily Nation February 21, 2023 06:21 UTC