American International Journal of Social Science

Taxing the Indigent: A Socio-Legal Perspective to Taxation
Njaramba Gichuki

Abstract
States levy taxes to raise revenue to enable them provide public services. All residents in a country are ordinarily subject to tax. This puts the indigent in a position whereby they have to pay taxes even though they have not met their basic needs. There is needed to come up with systems and mechanisms to shield the indigent from taxation so that they can first provide for themselves. Protection of the indigent against exploitative tax regimes should therefore be a frontier for social and economic rights activism.

Full Text: PDF