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A survey of revenue enhancement strategies by local authorities in Kenya
| Content Provider | Semantic Scholar |
|---|---|
| Author | Njoroge, Kariuki J. |
| Copyright Year | 2003 |
| Abstract | Local authoritie in Kenya could be good focus for grass root democracy and basic focu of economic de lopment. It place therefore in the economic and legal framework should be such that allows them to play fundamentaJ role in the county's governance and growth. Deterioration of ervice delivered by local authoritie in Kenya i evident though lack of financial resources is nonnally the excu e given by many local authorities. Whereas local authorities in Kenya are les able to rai e revenue and lack adequate access to elastic, stable and robust revenue sources such as sa]es value added tax and income tax there is al o evidence of low performance in revenue collection and inefficient spending practices by many local authorities thus undermining efforts towards better service deJi ery. Thi re earch is set to find out: what revenue enhancement strategies are local authorities in Kenya adopting to enhance their local re enue source in order to ensure sustained delivery of en•ices to the local community and the factors they perceive to affect their revenue mobilization effoti. To answer this research question primary data was collected from 34 local authoritie that responded to the 50 questionnaires that were dispatched. The findings were analysed using descriptive statistics and factor analysis. The finding of this study led to the conclusions that: there exists high potential for local authorities to collect more locally generated revenues only that the revenue enhancement trategie cho en are applied at low scale implying low performance in revenue collection. Howe er many factor were identified that are perceived by local autboritie to influence their effort towards improved re enue generation e.g. political interference in tax collection. Al o the finding re ealed that although different local authorities suffer in different ways they u e simjlar strategies of revenue enhancement but at different levels. The factors that are perceived to influence revenue collection effori are also sintilar but the scale of effect varies from one local authority to another. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://erepository.uonbi.ac.ke/bitstream/handle/11295/40159/KARIUKI_JAMES_NJOROGE_MBA_2003.pdf?isAllowed=y&sequence=3 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
