Abstract
What is Developing Country, it will be good to give you an idea in what it is: A country having a standard of living or level of industrial production well below that possible with financial or technical aid; a country that is not yet highly industrialized. It is a poor country that is trying to develop its resources by industrialization. Imports and Exports are two opposite methods of international trading. An Import is described in trade as being ‘a service or goods brought into a country from abroad for sale or trade’. An Export is described as being ‘a service or goods produced in one country that are sent to another for sale or trade’.

Kenya is located in Africa, on the East; just below the "horn" that is Somalia. It's bordered by the Indian Ocean on the South East, Tanzania on the South, Uganda on the West, Sudan on the North West, Ethiopia on the North and Somalia on the North East. In Kenya is the second highest mountain in Africa after the Kilimanjaro. The product that I choose to market in Kenya is the cotton, Kenya has the most labor for textile factory, and they import 30,000 containers of clothes annually, so I think will be a good product to market, because that is the most income that Kenya have, beside the labor are not to expenses and that will help their own business man in Kenya.
Kenya is sovereign republic. At independence the government was modeled around the U.S Presidency and British Legislature but later, other amendments were introduced to the structure and nature of the government. With the new constitution the Kenya government structure will change fundamentally. Kenya will adopt a fully presidential system of government, with county government, county assemblies, governors and senators. The Executive and the Legislature will be delinked, unlike in the past where Cabinet ministers were drawn from Parliament. In Kenya, the powers of government are traditionally divided into three main organs the Executive, the Legislature and the Judiciary. The separation of powers here makes the judiciary more independent however, the legislature, which makes the laws, contains members of the executive (President and the Cabinet Ministers) who are responsible for carrying out the laws. The Kenya Revenue Authority was established in 1995 by an Act of Parliament, under Cap 469 of the Laws of Kenya. The Authority has the responsibility of assessing, collecting and accounting for the taxes. It collects revenue and administers the revenue Acts for the purpose of facilitating trade. The Authority collects four main taxes: Customs and Excise, Income Tax, Value Added Tax (VAT) and motor vehicle road licenses and driving licenses. It may collect any other tax assigned it by the government. The Authority is headed by a Commissioner General. There is a board of directors headed by a chairman. There are three Revenue Commissioners, the Register of Motor Vehicles and heads of various service departments. The KRA has introduced remarkable efficiency and professionalism in tax administration and operations. In the period of about eight years it has been in existence, its impact is clearly felt in the society. The headquarters, revenue and support departments are all housed at Times Tower building in Nairobi.
Taxes collected in Kenya are:
1. Import duty
2. Excise duty
3. Income Tax
4. Value Added Tax (VAT)
5. Registration and transfer fee of motor vehicles and road and driving licenses.
Other government revenues collected by the authority on agency basis include:
1. Petroleum Development Fund
2. Import Declaration and Fund (IDF)
3. Foreign Motor Vehicle Inspection Fee
4. Road Maintenance Levy
5. Road Transit Toll Levy
6. Aviation Revenue
7. Revenue Stamps
8. Kenya Bureau of Standards (KEBS) Levy
9. Widows, Children and Parliamentary Pension Fund, Betting Tax
10. Gaming (casino) Tax.
Income Tax in Kenya income tax is almost as old as the customs duty in Kenya. Both taxes were