Tax value

Tax in Kenya is not and will not be enough to facilitate development projects in Kenya this is one of the reasons why Kenya is facing a lot of debts from loans given from the foreign nations
One of these reasons is that  employees are never contented  with their salaries, they will keep asking for more  and this may lead to increment of tax.

The second reason is that loans taken by the gorvement must be paid and this may lead to high taxation this may lead to high cost of living among citizens.
Thirdly, development projects needs a lot of funding which Kenyans may not afford for example construction of the standard gauge railway and other major projects.