In the realm of public finance, where the intricacies of taxation could confound even the most astute minds, Waweru emerged as an anomaly. With unparalleled ease, he navigated the complex web of fiscal regulations, turning the herculean task of collecting tax revenue into a seemingly effortless performance. To Waweru, the alphabet itself became a cipher for his remarkable abilities. ‘A’ stood for accuracy, as his calculations were always meticulously precise, meticulously scrutinizing each and every transaction. ‘B’ represented brilliance, his mind swiftly comprehending the nuances of the tax code and devising ingenious strategies to optimize revenue collection. And ‘C’ signified composure, his unwavering demeanor instilling confidence in both taxpayers and his superiors. Like a master conductor orchestrating a symphony, Waweru wielded his persuasive charm to encourage compliance. He engaged taxpayers in meaningful dialogue, elucidating the vital role their contributions played in fueling essential public services. His empathy and understanding diffused any resistance, leaving taxpayers both informed and motivated to fulfill their civic obligations. The impact of Waweru’s exceptionalism reverberated throughout the community. Public coffers swelled with an unprecedented influx of funds, enabling the government to invest in much-needed infrastructure, enhance healthcare, and expand educational opportunities. The very fabric of society was strengthened, thanks to the unwavering efforts of this fiscal virtuoso. As Waweru’s reputation grew, he became a sought-after advisor, his wisdom and experience invaluable to organizations grappling with the challenges of tax revenue collection. He shared his insights through seminars and workshops, empowering others to replicate his remarkable success. In the annals of public finance, Waweru’s legacy is etched as a testament to the transformative power of simplicity. By reducing the complexities of taxation to the fundamentals of ‘ABC,’ he transformed a formidable task into an exercise in efficiency and effectiveness. And through his unwavering commitment to his craft, he sowed the seeds of prosperity and progress for generations to come.Michael Waweru: Epitome of the Under-Promise, Over-Deliver StrategyMichael Waweru: Epitome of the Under-Promise, Over-Deliver Strategy Michael Waweru’s transformative tenure as fiscal director for over a decade exemplified the efficacy of the under-promise, over-deliver strategy. Upon assuming the helm of the Kenya Revenue Authority (KRA) in 2003, Waweru set a modest target of increasing tax collection from Sh180 billion to Sh300 billion annually. However, his innovative techniques catapulted that figure to a staggering Sh630 billion by 2012, when he retired. Waweru’s miscalculation lay in the extent of the revenue increase and the duration of his leadership. He initially anticipated a term of three years, but President Mwai Kibaki recognized his exceptional contributions and extended his tenure for an unprecedented nine years. Following his retirement from KRA, Waweru transitioned into the private sector, where he held various leadership positions until his untimely passing in 2024 at the age of 74. He was the first KRA chief to serve multiple consecutive terms in office. Waweru’s remarkable achievements stemmed from his relentless pursuit of revenue leakages, which he identified as the result of conflicts of interest, corruption, and process misuse. He also emphasized the importance of pro-growth policies to generate income rather than burdening ordinary citizens. “It was the president’s favorable policies that encouraged entrepreneurship and ensured more money in people’s pockets,” he explained. “Kenyans are not afraid of paying taxes if they have the means.” In keeping with the Narc government’s ambitious programs, Waweru prioritized domestic revenue mobilization to reduce dependence on donors. His stringent measures within KRA, including daily performance briefings and regular press conferences, fostered transparency and public trust. Under his leadership, Kenya achieved a significant revenue milestone in the first half of the 2011/12 fiscal year, collecting Sh338 billion. Waweru remained optimistic that the target would be met despite the historically lower revenue collections in the latter half of the year. Industry leaders and colleagues alike mourned the loss of this visionary leader. Shaka Kariuki, Chairman of TransCentury Plc, praised Waweru’s leadership and insightful guidance. Anthony Mwaura, Chairman of the KRA Board of Directors, hailed him as a transformational figure who laid the foundation for Kenya’s tax compliance culture. “Waweru will be remembered for his pivotal role in driving the country’s sustainable economic progress through improved revenue collection efforts,” the KRA Board stated.For Waweru, collecting tax revenue was as easy as ABC. He had a knack for connecting with people and understanding their needs. He knew that people were more likely to pay their taxes if they felt like they were being treated fairly and respectfully. Waweru’s approach was simple but effective. He would visit each taxpayer in person and take the time to explain the importance of paying taxes. He would also answer any questions that the taxpayer had and help them to fill out their tax forms. Waweru’s efforts paid off. The amount of tax revenue collected in his district increased by a significant amount. Waweru’s success is a testament to the power of personal relationships. By taking the time to connect with taxpayers, Waweru was able to build trust and make them more likely to comply with their tax obligations.