As one of the fastest growing economies in Africa, the Kenyan government has been faced with a growing need to meet it’s its national budget, and one of the major revenue generators is the motor vehicle import taxes which account for about 10% to 15% of the annual revenue. In light of this, the import duty tariffs are skewed to prioritize revenues rather than promote greener, more efficient vehicles whilst considering the average tax payer’s affordability.

On the 1st of December 2015, a law imposed by the Kenya Revenue Authority changed the excise duty component from Ad Valorem to a flat fee of USD 2,000 equivalent regardless of the vehicle imported.

So I am trying to see if this has ever been done elsewhere and if not, what taxes or policies out there could be used to achieve Kenya's revenue and environmental concerns.