Ndaka, Angella Katee2023-07-202023-07-202017Ndaka, A. K. (2017). Informal sector and taxation in Kenya: Causes and effects. International Journal of Law, Humanities and Social Science, 1(4), 77-86.2521-0793http://ir-library.ku.ac.ke/handle/123456789/26346ArticleFinance whether public or private, domestic or international is one of the pillars for sustainability of any state. Any government/state needs funds to finance its institutions, agencies, development projects, its security apparatus, to pay workers and to finance its social enterprises just to name a few. Public finance is thus pertinent for growth and sustainability of any economy and can be either domestic private or domestic public, international public or international private finance, it can also be blended finance. Either way, public finance is critical for financing every economy that aspires for sustainable development. This is because revenue or tax is used not only to fund education and health which are key pillars for promotion human capital growth but also helps in supporting the growth of local economy through development of infrastructure which support the local business networks and, cash transfers and subsidies which help induce supply and demand in local markets. Tax administration and policy should be among the biggest concerns for any struggling economy. Every country desires to have a tax administration instrument that is efficient in collection of the taxes and a tax payer base that is fully compliant. This paper will analyze the causes and effects of the Informal sector on revenue collection in Kenya. It shall draw from secondary data findings in Kenya and through meta-analysis conclude that Kenya needs to relook its tax administration and policy if it is going to make progress in Public finance.enPublic FinanceTaxTax PolicyTax administrationGrowthArticle