Kenya's tax system has achieved remarkable efficiency in collection, with processes like PAYE and VAT largely invisible to citizens. However, the article highlights a contrasting weakness in accountability surrounding these efficient collection mechanisms.

• The Kenyan government has successfully implemented digitised customs collection and at-source enforcement for taxes like VAT and excise duty, making evasion difficult.
• The article suggests that while the State excels as a tax collector, it lags behind in terms of accountability.
• Key revenue streams like Pay As You Earn (PAYE) are deducted directly from salaries, and VAT is incorporated into most purchases, illustrating the system's seamless collection.