Strategies for improving revenue collection in local authorities in kenya poor revenue collection in local authorities in western province a case study of kakamega municipal council by gerishom wafula manase reg no mba (dl) 112/10186 (accounting and finance) a research project proposal submitted to mount kenya university in partial fulfillment of requirement for the degree of masters in. Revenue collection strategy in the reformed local government many scholars have written on revenue generation in local government sometimes, we hear the complaint that an organistion lacks funds. Transform local government finance in the longer-term and developing capacity for tax expenditure and wider policy analysis—impressive advances in some countries, but much still to do in others.
Factors in revenue collection in most local authorities in kenya 111 revenue mobilization local revenues is defined as subtotal of all categories collected from a. Determinants influencing revenue collection on the performance of kenya revenue authority in spite of recording remarkable performance results in revenue collection, kra continues to face major revenue collection challenges that makes the government to lose billions of money annually. Implementation of innovative revenue collection strategies was supposed to improve its organization structures, training, manpower planning, developing teamwork among management and staff, new approaches to reward management and adaptation of total quality management.
Government of kenya raises most of its revenue through enhancing elasticity of the existing tax system that is, rationalizing and regulating expenditure through strict fiscal controls (muriithi, m and moyi, e 2003. The information gathered will help in revenue collection, not only i local authorities, but also by the kenya revenue authority policies formulated will be used in the county governments this may form the launch pad for further researches in revenue collection in the country. Local authorities, and partnering with other players and outsourcing services to identify strategies for improving service refuse collection and local. Revenue collection generally relates to a government agency's actions to collect outstanding financial obligations from the public revenue might come from a variety of sources: taxes, license.
Most local governments added sales taxes prior to 1985 state and local revenue systems have been remarkably staid, despite big changes in the broader economy diversification also seems lost on. Revenue authorities (ras) have been adopted by some countries as an alternative delivery model for improved revenue administration they are sometimes seen as a possible solution. Collection by county governments in kenya revenue by local government authorities though necessary, is hitherto inadequate to develop reliance on the national. Enhancing revenue collection in la's improved budgeting process •most of the local authority in the country works within the guideline given by the ministry of local. Collection at kenya revenue authority, rift valley tax system as a strategy for revenue collection at kenya improve the delivery of public services in cost.
The study focused on the influence of revenue collection efficiency on the operational performance of kisii county government the study was directed by the following theories. Towards revenue collection and the extent to which mis can lead increased revenue collection in the county in kenya, county governments haven [t fully realized the impacts of the huge sums of revenues. Policy instrument note # 2: increasing revenue collection 3 levels of legitimacy are often behind a state's inability to ensure compliance (levi, 1988) and the genesis.
The additional revenue the specialist teams identified equaled 2 to 3 percent of the tax authority's total yearly revenue use electronic channels for simple transactions in many rapidly developing economies, mobile and internet penetration are comparatively high. Internal controls on revenue collection at kenya revenue authority 111 internal control system according to hamed (2009), internal control system refers to an organized amalgamation of. Appropriate financial management can tap into strategies that improve efficiency of revenue collection, win public support, capitalize on urban and regional economies of scale, curb land speculation and sprawl, incentivize. Challenges affecting collection of turnover tax in nairobi county - kenya by david simiyu d53/cty/pt/20666/2010 a research project submitted to the department of.
Cmi working paper local government revenue mobilisation in anglophone africa wp 2012:6 1 1 introduction a sound revenue system for local governments is an essential precondition for the success of fiscal . The machinery put in place for collection of revenue is inadequate, hence most of the government moneys are not collected, also the dishonesty on the part of officers collecting the revenue (olatunji, taiwo and adewoye, 2009. Thus collection of adequate revenue by county government is essential for economic development, growth, and improved service delivery at the county level (clegg and greg, 2010.