Address: Ole Sangale Road, off Langata Road, Madaraka Estate, Nairobi, Kenya.
Location: Strathmore University, Madaraka, Sangale Campus,Central Building.
The Strathmore Tax Research Centre (STRC) at Strathmore University Law School focuses on providing quality professional tax training, research, and consultancy. STRC undertakes to carry out research in tax in order to inform the theoretical and practical understanding of tax operations and policies in Kenya and the wider East Africa. The centre is determined to become a highly regarded and dependable hub of research, training and consultancy benefiting the government, the private sector, civil society, the academia and citizens of Kenya and the East African region. The Centre seeks to facilitate and promote academic/industry collaboration and support.
In particular STRC aims to play the following roles:
- conduct professional and credible research on domestic and international tax law;
- provide research and consultancy services to the industry, civil society and government and in so doing create a bridge between academia and the industry;
- provide training in the area of tax law;
- conduct conferences and symposia focused on tax; and
- contribute to policy making by participating in legislation critique and drafting.
Contribution to Kenya's Economy
The Strathmore Tax Research Centre plays a key role in ensuring that there is high quality conversation around the key themes about taxation and its intersection with other facets of policy and enterprise. Additionally, the centre organizes capacity-building seminars on taxation, avoidance and the internationalization of tax practices and promotes stakeholder engagements thus enabling constructive dialogue and collaboration between business, government, and academics to find solutions to challenges related to tax issues.
Commitment to Strathmore University Research Policy
STRC’s objectives and goals adhere to the policies set out by Strathmore. In particular, the research initiatives undertaken by the centre transcend the area of law and often include areas of economics. In carrying out its research, the centre’s work often includes application of economics in analysing tax burdens as well as the impact of tax policies on the citizenry. Additionally, the centre offers students the chance to enhance their skills through internships and by connecting them with industry professionals who provide further opportunities for work and learning. The centre recognizes Strathmore University’s niche as a leader in knowledge development. To support this, the centre has created policy documents and briefs for various industry players in the area of tax, thereby influencing tax development in Kenya. By leading in tax policy and administration through the STRC, the University will solidify its leadership position in law, policy, economics, and development.
Mission
To continuously generate and disseminate sound research-based knowledge on tax policy and administration so as to foster development of fiscal policy and the body of knowledge on tax law domestically and internationally.
Vision
To be a global leader in the development and dissemination of cutting edge knowledge on tax policy and administration.
Benefits to Society
Tax education has traditionally been limited to basic introductory courses. The centre fills this gap in the education sector by offering specialized tax education, thereby enhancing Strathmore University’s reputation as an innovative institution attuned to market needs. Consequently, audit firms have approached the centre, eager to collaborate with Strathmore in this field.
The centre offers students a platform to deepen their tax knowledge. Traditionally, tax expertise is gained through apprenticeships, viewed mainly as part of accounting, which limits opportunities for lawyers. By working at the centre, students can learn tax skills without the pressure of a typical work environment.
STRC gives law students the chance to develop an interest in tax law, fostering a new generation of lawyers confident in participating in the legislative process, rather than leaving it solely to accountants and economists, as has been the case in Kenya. By promoting tax education, the centre enhances the quality of services provided by tax practitioners.
The centre’s evidence-backed research informs government policies, ensuring that tax collection is efficient, fair, and sustainable. Additionally, this research empowers society with information to advocate for better laws and governance.
Projects
The Strathmore Law School Tax Hackathon
Ongoing Projects
The Strathmore Law School Tax Hackathon
The Tax Hackathon is principally aimed at encouraging advocacy and scholarship in Tax law. Through the hackathon, students have an opportunity to analyse Kenya’s tax policies and laws and make presentations in the form of incisive written submissions and skilful oration on how the same can be improved. Ultimately, over the years, STRC envisions that this shall create a pool of young African professionals with a keen interest in, and understanding of tax law. With the tide of globalisation, such a pool of professionals shall be necessary in order for states to develop rational tax laws and policies, and for the effective resolution of national or international/cross-border tax disputes.
The 2023 Tax Hackathon
This was the inaugural Tax Hackathon that ran from March 1st-3rd. The sponsors of the hackathon were Anjarwalla and Khanna (A&K), PricewaterhouseCoopers (PwC), Huawei, and Tax Justice Network Africa. The winning team was from The University of Nairobi. The team was composed of three members: Mercy Cheptoo, Elly Keanes, Brian Kibet. The 1st runners-up team was from Kenyatta University composed of: John Muasa, Cecilia Njeri, Salome Ng’ayu. The Best Oralist was Brian Kibet from The University of Nairobi.
The 2024 Tax Hackathon
This was the 2nd Tax Hackathon that ran from March 22nd-27th. The sponsors of the hackathon were PricewaterhouseCoopers (PwC), Anjarwalla and Khanna (A&K), KPMG, Huawei, and Tax Justice Network Africa. The winning team was from Strathmore Law School composed of: Dennis Bayo, Gregory Theuri, and Amelia Midwa. The 1st runners-up team was from Jomo Kenyatta University of Agriculture and Technology. The Best Oralist was Amelia Midwa from Strathmore Law School.
Ongoing Projects
STRC has received a grant from the William & Flora Hewlett Foundation to influence the formulation and implementation of laws and policies that support the provision of quality childcare in Kenya at the national and county government levels. This aims to promote women’s economic empowerment, as it is essential in the fight against global poverty, by addressing the disproportionate childcare burden on women that hinders them from fully participating in the labour market. The core objective of the ongoing project facilitated by the grant is to promote the availability of affordable and easily accessible childcare services through collaborative efforts between governmental agencies and private sector entities.
The grant has been applied in several ways to realise this objective. First, STRC has developed partnerships with some county governments and supported them in developing legislation on childcare to ensure the resulting laws are comprehensive and responsive to the needs of low-income women and families. Secondly, we have developed tax proposals to promote child care financing by the National Government, which will be submitted to the Government during the 2025 budget and finance Bill process. Thirdly, we have developed partnerships with childcare advocates and facilitated training to strengthen their capacity to engage in policy development with national and county governments. Lastly, we are undertaking research as part of a broader effort to engage county governments in harmonising their licensing requirements and fees. The goal is to ensure that these requirements are reasonable and affordable and reduce the compliance burden on childcare providers, thereby enhancing access to quality and affordable childcare services across the country which translates in our core objective being met.
Get in touch with us
Phone
Ms Ngina Mutava – Associate Director, Strathmore Tax Research Centre
(+254) 703034601