Illicit Transfers and Tax Reforms in Kenya: Mapping of the Literature and Synthesis of the Evidence

Illicit Financial Flows (IFFs) are a persistent challenge in developing countries, particularly in Sub-Saharan Africa (SSA). IFFs account for huge sums of money transferred out of SSA countries illegally, stripping these countries of resources that could be used to finance much-needed public services such as security, justice, education and health. This synthesis brings together the evidence on IFFs and interrogates common themes, practices and policies on IFFs and associated tax reforms to tackle IFFs in Kenya. It analyses the evidence on nature, magnitude, determinants and implications of IFFs and assesses to what extent institutional policy and legal frameworks have succeeded in curbing IFFs.