Given its seemingly beneficial aspects to socioeconomic development and environmental well-being, the legislative reforms initiated under the Land Act of Bhutan, 2007 have raised so much consternation as well as hope in the minds of the Bhutanese people who either depend on livestock husbandry or leasing out such rights to others with livestock and compensated with payment in cash or kind in the form of livestock products.
Fiscal instruments are tools that governments use to manage revenue and expenditure and therefore influence the growth (or stability) of the various sectors of the economy. Government revenue is derived primarily through taxation. In Kenya, land taxation has contributed less than 1% of government revenue for the past three years. The Sessional Paper No.
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