Question 1 (a) Under the new constitution Public Account committee has been given power to effectively surveillance over the Executives in the budgetary process. Discuss some of the challenges encountered by public account committee.(10mks) ( Question two Kenya recently increase VAT charged on fuel by 8%.Discuss five implicationsof high taxes to economic growth of a country (10mks) (b) In Kenya, though the tax system has continuously changed in pursuit of objectives of the tax modernization programme that come into effect in 1986, challenges still confront tax authorities. Discuss(10mks) Question Three (a). Outline four ways in which taxation policy could be used to promote environmental awareness and protection.(8mks)

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