Taxes are the most important source of public revenue. Any tax can be defined as an involuntary payment by a tax payer without involving a direct repayment of goods and services (as a "quid pro quo") in return. Outline any FOUR other sources of public revenue apart from Tax. (4 marks) A budget is a statement which consists of the revenue and expenditure estimates of the government for one particular year. Explain the THREE main stages that budget process under goes in Kenya. (3 marks)