suitability of different sorts of tax for financing the EU budget and discusses the arguments for and against the two main …-economic reasons, as it would lead to a relaxation of the EU's budget restrictions. As long as the EU budget is largely financed by …

country PFM reforms that could contribute towards budget income in Kenya and Rwanda. We find that Political will and … budget impact as evidenced in our case for Rwanda. In contrast, limitation of such policy factors in PFM value chain … undermines the fiscal impact of reforms as found in Kenya. Keywords: Public Financial Management, Kenya, Rwanda, PEFA, budget …