Government expenditure, public debt and taxation are tools used in combination to influence the economy. The Kenyan Constitution gives Kenyans power to rule their country and participate in what the government is undertaking. Therefore, this book is meant to edify Kenyans on public finance of the two levels of governments in Kenya: the national government and the county government. It helps Kenyans to appreciate how decisions made at county level and nationally affect them. A good tax system should be equitable thus ensuring the tax burden falls broadly on the rich. It should encourage development of trade and industry. It should yield ample revenue to the government; consequently, it should be pegged on stable foundation. In addition, a good tax system should ensure economic stability. On the other hand, good government expenditure should have mechanisms to curb extravagant usage of public finances, ensure expenses are properly authorized and they should only be incurred if they are beneficial to Kenyans. Public debt should only be incurred for development purposes. The book, ‘Understanding National and County Governments Accounting: An Intrepid Assessment of Public Policies and their Impact on Kenyans’, delves into these issues. Why you should read this book 1. It is simplified, you easily understand the Kenyan governance structure 2. Has 9 recent CPA Advanced Level: Advanced Taxation past papers worked out to guide students in their revision. 3. Has 9 recent CPA Public Finance and Taxation past papers worked out to guide students in their revision. 4. Has decided Case Laws to help students grasp taxation concepts.