Personally I'm impressed. I'm actually even better impressed that they are relying on KRA versus money from aid more heavily. I know most observers point this out as a worrying point. I say good move. Now to sensitize the local man to understand why they must pay their taxes.
All in all, that budget was thought through. Looked like someone went in and gave a good look at how to increase spending power amongst all people. Economists know how much this is necessary before an economy can begin to boom. So with free education catered for (I'm a sucker for this thing - I'm about to name one of my kids Kibaki for it)and the basic necessities, staple food, sanitary towels, yes those and cooking gas saw tax being eliminated. I've been saying how the government needs to spend money to boost the economy for a long time now and I'm just pleased. They seem to be going somewhere finally.
Hope that the newly united parliament remains that way and finally focuses on building the nation. Its sad that they have what it takes but are burdened by selfish motives to sheer blindness and utter folly! So that's my 2 cents. I think I have about a dollar worth more to say, but all of it in small dozes.