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Policy Brief No. 002 of 2025/2026 on Proposed Interventions to Curb Illicit Alcoholic Beverages in Kenya
Get PDFKenya’s alcohol sector has witnessed significant growth in volume produced and market size in recent years, indicating an increased demand. The sector is characterized by diverse products, ranging from modern alcoholic beverages, including beers, wines and spirits and traditional brews such as chang’aa, mnazi and busaa. This growth reflects increasing consumer demand and a ready market for alcoholic beverages. The industry is made up of producers in both formal and informal segments. The formal segment includes well-established breweries, distilleries, and wineries producing branded products. The informal segment, on the other hand, comprises several cottage industries primarily engaged in the production of traditional brews.
Illicit alcohol refers to alcohol produced illegally without following the regulated and approved processes. They are mostly unbranded and are sold at lower prices compared to alcohol products from registered manufacturers. This leads to risks to consumers and revenue loss for the government. Consumption of illicit alcohol raises serious public health risks, including disability such as loss of sight and even death of users
Policy Paper No. 07 of 2025 on Analysis of the Alcoholic Beverages Sector in Kenya
Get PDFThe taxation of alcoholic beverages in Kenya serves two main purposes: generating government revenue and discouraging alcohol consumption. The contribution of the alcohol beverages sector in Kenya to revenue is relatively small compared to the total revenue. According to the Kenya Revenue Authority (KRA) revenue report for 2023/24, the alcohol industry contributed approximately 2.27 per cent of exchequer revenue from excise taxes, maintaining the same level as in 2022/23. These figures highlight the sector's importance as a tax base while also pointing to its limited overall impact on government revenue relative to other sectors.
The alcoholic beverage industry is diverse, comprising various manufacturers that produce beer, spirits, and wine. Production of alcoholic beverages has fluctuated over time, with beer taking the largest market share while spirits and wines take up a smaller market share. The proportion of wine imports decreased from 18 per cent of total alcoholic import volumes in 2016/17 to 12 per cent in 2022/23. In contrast, the share of spirits imports increased significantly from 59 per cent in 2016/17 to 79 per cent in 2022/23. Kenya's apparent national consumption of alcoholic drinks has shown significant fluctuations in recent years, with beer and spirits being the dominant categories. The increase in the consumption of spirits points towards a change in alcohol consumption patterns driven by fiscal policies, changes in taste and preference and demographic shifts
Discussion Paper No 382 of 2025 on Cost Structure and Profitability of Manufacturing Firms in Kenya
Get PDFThe Kenya manufacturing sector is vital to achieving socioeconomic development and is critical to achieving the Kenya Vision 2030 target of propelling the economy to a 10 per cent growth rate. However, high costs of production have the potential to constrain firms from achieving optimal performance. This study examined the cost structure of Kenyan manufacturing firms and its influence on the profitability of firms listed in the Nairobi Securities Exchange. The various cost components of these firms included manufacturing costs that comprised cost of goods sold, and non-manufacturing costs comprising administrative costs, marketing and distribution costs, finance costs, and compliance costs. A panel random-effects model was applied in the analysis using data for the period 2014 to 2023. The findings showed that manufacturing costs measured by the cost of goods sold formed the largest share of total costs and had a negative effect on firm profitability. The cost of raw materials and electricity significantly contributed to elevated production expenses. On non-manufacturing costs, tax obligations, especially corporate taxes, negatively influenced firms’ profitability. To ease the cost-related constraints facing the manufacturing sector, the following policy recommendations are proposed. First, under manufacturing costs, there is need to promote a predictable taxation regime for imported raw materials and intermediate goods that is cognizant of the EAC Common External Tariff and the Export-Led Duty Remission Scheme. Second, reviewing the threshold for power consumption to allow more manufacturing firms access the time-of-use tariff to lower electricity costs is critical
Samburu County Programme Based Budget 2025/2026
Get PDFAs we enter the 2026/2027 financial year, Samburu County stewards a budget framed by the dual imperative of accelerating development and safeguarding fiscal stability. The forthcoming fiscal plan builds on progress made under the current Medium-Term Expenditure Framework and responds to the evolving needs of our people — especially in the areas of infrastructure, health services, water and natural resource management, and inclusive economic growth. Strengthening basic public services: The budget signals sustained commitment to health, education and social-welfare programmes, ensuring that access and quality are improved especially in remote and pastoralist communities. Infrastructure and access: Continued investment in roads, transport, water-supply schemes and electricity remains central. The aim is to reduce isolation, support commerce and open up the county’s interior
On the variational interpretation of local logarithmic Sobolev inequalities
No full textInternational audienceThe celebrated Otto calculus has established itself as a powerful tool for proving quantitative energy dissipation estimates and provides with an elegant geometric interpretation of certain functional inequalities such as the Logarithmic Sobolev inequality. However, the \emph{local} versions of such inequalities, which can be proven by means of Bakry-Emery-Ledoux -calculus, has not yet been given an interpretation in terms of this Riemannian formalism. In this short note we close this gap by explaining how Otto calculus applied to the Schrödinger problem yields a variations interpretation of the local logarithmic Sobolev inequalities, that could possibly unlock novel class of local inequalities.Le calcul d'Otto est un outil puissant pour quantifier la dissipation d'énergie mais surtout il propose une interprétation géométrique simple de certaines inégalités fonctionnelles comme l'inégalité de Sobolev logarithmique. La version {\it locale} de ces inégalités, dont la démonstration repose sur le -calcul développé par Bakry, \'Emery et Ledoux, n'avait pas encore une interprétation géométrique à la Otto. Dans cette courte note, nous comblons cette lacune et montrons comment le calcul d'Otto appliqué au problème de Schrödinger permet une interprétation variationnelle des inégalités de type Sobolev logarithmique locale, ce qui pourrait être un espoir pour l'élaboration de nouvelles d'inégalités locales
Kisumu County Fiscal Strategy Paper 2024
No full textThe County Fiscal Strategy Paper (CFSP) is a government policy document that sets out the broad strategic priorities and policy goals to guide the County Government in preparing the budgets for the subsequent Financial Year and over the medium term. In the document, adherence to the fiscal responsibility principles demonstrates prudent and transparent management of public resources in line with the Constitution and the Public Finance Management (PFM) Act, 2012.
The County Treasury pursuant to section 117(1) and (6) of the Public Finance Management Act (PFMA), 2012 is mandated to prepare and submit the Fiscal Strategy Paper to the County Assembly, by 28th February of each year, and subsequently publish and publicize it not later than seven days after it has been submitted to the County Assembly.
In accordance to section 117(2) of PFM Act 2012, the County Treasury has aligned the proposed revenue and expenditure plan to the national financial objectives contained in the National Budget Policy Statement (BPS) for 2024.The Fiscal strategy paper outlines the county’s fiscal policies in the context of prevailing macroeconomic policies and outlook while articulating the County’s broad strategic priorities and policies for the fiscal year 2024/2025
Discussion Paper No. 345 of 2024 on Enhancing Competitiveness of Kenya’s Exports in the Regional and International Markets
No full textThe purpose of this study is to analyze the competitiveness of Kenya's export products, both regionally and internationally. Kenya recognizes the significance of exports in achieving its objectives, as evident in the Kenya Vision 2030 and the National Trade Policy 2017, which aims to make the country a competitive export-led economy. Data from the International Trade Centre, covering a 21-year period (2001-2022) under the Harmonized System of Classification (HS2 digit code and HS6 digit code), was used. Using the Revealed Comparative Advantage index, the study found that Kenya increased the number of products with comparative advantage in the regional and international markets between 2001 and 2022 across the several trade regimes. However, the rise of competitive products was primarily in the agricultural sector, underscoring the importance of agriculture as a source of export products. Additionally, Kenya lost export competitiveness mostly for non-agricultural products in these markets, highlighting the need to develop the non-agricultural sectors in Kenya. Generally, Kenya’s export products remained competitive across different markets. Within the EAC, manufactured articles and fertilizers saw an upswing in competitiveness, reflecting a positive trend across regimes with a few products such as raw hides and skins (other than furskins) and leather slightly decreasing in their competitiveness. The introduction of the Simplified Trade Regime (STR) in 2010 by COMESA has notably facilitated cross-border trade, leading to increased competitiveness in the categories of animal and vegetable fats and oils. In contrast, certain agricultural products that are exports priority in the Bottom-up Economic Transformation Agenda (BETA), such as coffee and tea, witnessed a decline. As a member of the African Continental Free Trade Area (AfCFTA), Kenya’s comparative advantage in exports of coffee, tea, maté, and spices has shown resilience in the Rest of Africa.....
Nyamira County Programme Based Budget 2024/2025
Get PDFThe County Government of Nyamira 2024/2025 Programme Based Budget (PBB) has been prepared in line with the provisions of Section 125 of the Public Finance Management Act, 2012. The Budget Estimates have been generated based on the County Fiscal Strategy Paper 2024 which took into consideration the equitable share from the national government, local revenue, conditional grants from other international bodies. The budget is guided by specified strategic priorities and policy goals of Nyamira County. The Budget outlines key priority programmes to be funded in 2024/2025 and provides projected estimates in the medium term with clearly defined priority objectives, outcomes, expected outputs, and performance indicators for each programme. The County’s budget implementation performance has been affected by emerging issues including procurement challenges and own revenue shortfalls. However, the county Government will continue to put in place mechanisms that will help overcome these challenges by strengthening capacities in e-procurement as to upscale own source revenue collection through increased revenue strategies and modalities. The 2024/2025 Budget Estimates lay the foundation for economic prosperity of the County by setting out priority areas and consequently high impact programs and projects indicated in the County Integrated Development Plan (CIDP) 2023-2027. Implementations of these programs are therefore expected to accelerate development in the County. The Budget estimates also took into consideration the views of the public and interested persons, and groups
Bungoma County Fiscal Strategy Paper 2024
Get PDFThe 2024 County Fiscal Strategy Paper (CFSP) is the second to be prepared under the third CIDP (2023-2027) as provided for under section 117 of PFM Act of 2012. It sets out the priority programs, policies and reforms to be implemented in the Medium-Term Expenditure Framework (MTEF).
The paper has been aligned to key National and County policy documents that include Kenya Vision 2030, the Sustainable Development Goals (SDGs), National Government priorities under the MTP IV (2023-2027) Bungoma County Integrated Development Plan (CIDP 2023-2027) and Bungoma County Annual Development Plan (CADP 2024/2025).
The CFSP is prepared against a backdrop of global economic slowdown underpinned by the challenges arising from global supply chain disruptions due to the prolonged Russia -Ukraine conflict, elevated global interest rates; and significant losses and damages due to frequent extreme weather events increasing fiscal pressures. As such, the global economy is projected to slow down to 3.0 percent in 2023 and 2.9 percent in 2024 from 3.5 percent in 2022 which is below the historical (2000–2019) average of 3.8 percent.
The Kenyan economy slowed down to 4.8 percent in 2022 from 7.6 percent in 2021 but broadly aligned with the pre-pandemic decade average of 5.0 percent. The economy remained strong in the first three quarters of 2023, growing by an average of 5.6 percent, a demonstration of resilience. This growth was well above estimated global and Sub-Saharan African region average of 2.9 percent and 3.3 percent, respectively
Busia County Budget Review and Outlool Paper 2024
Get PDFThe 'FY 2023/2024 Budget Review and Outlook paper has been prepared in accordance with section 118 of the Public Finance Management ( PFM) Act 2012, and its Regulations of 2015. It provides the actual fiscal performance in the year under review, the budget projections over the medium term, and projects departmental ceilings for the Year 202 5/2026, The document also provides an overview of how the actual performance of the Financial Year 2023/24 affected the County compliance with the fiscal responsibility principles and strategic objectives as spelt out in the county planning documents; CIDP, ADP, CFSP as well as the National government objectives such as the Vision 2030, MTP IV, BETA and in line with the PFM act 2012. The Busis County Budget Review and Outlook Paper 2024, being the eleventh to be prepared under the devolved government structures, details the actual fiscal performance in the financial year 2023/2024 in comparison to the budget appropriation that year. The county is re-emphasizing the county government's fiscal policy strategy, which focuses on maintaining a strong revenue effort and shifting the composition of expenditure from recurrent to productive capital expenditures and optimally ensuring efficiency and effectiveness in the use of public resource