OWN SOURCE REVENUE AS AN ENABLER OF THE FINANCIAL INDEPENDENCE OF COUNTY GOVERNMENTS:
A CASE STUDY OF MARSABIT COUNTY GOVERNMENT
Keywords:
Tax Collection, Automation, Diversification, Levies Administration
Abstract
County Governments in Kenya struggle with low rates of own source revenue generation. Due to this, entities are unable to meet their annual revenue collection targets and realize only modest annual growth in revenue generation. The County Government of Marsabit registered a steady decline in own source revenue collections from the financial years 2019/2020 to 2022/2023. Further, it has not been able to fulfill the annual target established for the period between 2018/2019 and 2022/2023. This research thus sought to investigate own source revenue as an enabler of financial independence of Marsabit County Government in Kenya. particularly, the investigation also sought to establish whether the automation of tax collection, administration of levies and diversification of fees charged enhances financial independence of county government of Marsabit. The research was based on resource based view theory. The survey research design has been employed for the investigation. The study population that is targeted was two hundred and forty. The census was carried out among sampled size of 120 respondents and Primary data was gathered utilizing questions from participants. From the available literature, qualitative data was collected. A pilot investigation will be done to determine the reliability and validity of the study instrument. In analysis of data, descriptive study design was utilized. Effective analysis tools were adopted to analyze the data gathered from respondents and were presented in form of tables, pie charts, and graphs. The investigation revealed that automation of tax collection, levy collection, and fee diversification significantly contributed to Marsabit County's financial independence. Automation improved efficiency and minimized errors (regression coefficient = 0.325, p = 0.004), levy collection boosted financial growth (regression coefficient = 0.417, p = 0.001), and diversifying fees strengthened the county’s financial stability (regression coefficient = 0.369, p = 0.002). The study concluded that automation of tax collection, effective levy management, and fee diversification significantly enhance the financial independence of Marsabit County. It recommended investing in automated systems, improving levy collection procedures, and diversifying revenue sources to ensure fiscal sustainability.
References
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Kamau, J., & Kinyua, D. (2019). Financial flexibility and budgetary stability in Kenyan county governments: The role of revenue diversification. Journal of Economic Policy, 15(2), 34–48.
Katz, D., & Kahn, R. L. (1966). The social psychology of organizations. New York, NY: John Wiley.
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Madegwa, B. L., Makhokha, E. N. & Namusonge, G. (2019). Effects of Automation of Revenue Collection on the Performance of County Government: A Case Study of Trans Nzoia, County Government. Kenya. European Journal of Business and Management,10(11).
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Mutua, P. M. (2020). Automation and operational efficiency in public revenue collection: A case study of Kenya. East African Journal of Financial Studies, 7(2), 56–71.
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Adeyemi, M. A. (2017). Educational qualifications and policy implementation in public sector institutions: A comparative analysis. Journal of Policy and Management Studies, 10(4), 78–92.
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Ahmad, N., Saleem, M., & Raza, S. A. (2019). The impact of tax automation on revenue generation and financial independence in local governments. Journal of Public Administration and Finance, 12(3), 45–62.
Akinola, A. O., Adetula, D. O., & Okonjo, B. A. (2015). Gender diversity and decision-making in public sector institutions: Implications for accountability and performance. African Journal of Public Sector Management, 8(2), 23–37.
Aladekomo, A. (2021). Division of Taxing Powers in the Federation of Nigeria. Retrieved from: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3639090
Alvi, M. H. (2016). A manual for selecting sampling techniques in research. Pakistan: University of Karachi, Iqra University.
Amadi, N. B. (2020). Socio-legal approaches to the enforcement of tax compliance in nigeria. Retrieved from: file:///C:/Users/Temitope/Downloads/ajol-file-journals_479_articles_195201_submission_proof_195201-5653-493424-1-10-20200424.pdf
Arulsamy, A & Singh, Indira & Kumar, Senthil & Jetal, Dr & Panchal, J & Bajaj, Mr. (2023). Employee Training and Development Enhancing Employee Performance -A Study. 16. 406.
Australian Government. (2021). Types of Australian Government Bodies. Retrieved from: https://www.finance.gov.au/government/managing-commonwealth-resources/structure-australian-government-public-sector/types-australian-government-bodies
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Benson, D., & Jordan, A. (2015). Environmental policy: Protection and regulation. In International encyclopedia of the social & behavioral sciences (pp. 778-783). Elsevier.
Bruno, R. L. (2019). Tax Enforcement, Tax Compliance and Tax Morale in Transition Economies: A Theoretical Model. Retrieved from: https://discovery.ucl.ac.uk/id/eprint/10054553/1/Manuscript.pdf
Buckley, W. (1967). Sociology and modern systems theory.
Commission on Revenue Allocation (CRA). (2022). Enhancing revenue capacity in Kenyan counties through diversified local revenues. Nairobi: CRA.
Commission on Revenue Allocation. (2022). Kenya County Facts Sheets. Retrieved from: https://cra.go.ke/wp-content/uploads/2022/06/Kenya-County-fact-sheets-Report-Final-Res.pdf
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Dulock, H. L. (1993). Research design: Descriptive research. Journal of Pediatric Oncology Nursing, 10(4), 154-157. https://doi.org/10.1177/104345429301000406.
Edward, C. (2019). Restoring Responsible Government by Cutting Federal Aid to the States. Available From: https://www.cato.org/policy-analysis/restoring-responsible-government-cutting-federal-aid-states
EFICON. (2020). Consultancy services to review the legal, policy and administrative framework for local government revenue management and design of a local government’ own source revenue mobilization strategy. Retrieved from: https://www.ldpg.or.ug/wp-content/uploads/2021/02/LG-Own-Source-Revenue-Mobilisation-Strategy_Draft-v01.pdf
Engwali, A. (2019). Automated Revenue Collection System: A Case Study of Edo State Jobs Initiative. The Public Journal of Science and Technology, 19(2).
Grant, V. (1981). Plant speciation. Columbia university press.
He, M., Huang, J. & Sun, R. (2023) Forecast of Advanced Human Capital Gap Based on PSO-BP Neural Network and Coordination Pathway: Example of Beijing–Tianjin–Hebei Region. Sustainability. 2023; 15(5):4671. https://doi.org/10.3390/su15054671
Horton. (2024). Human Capital and the Skills Gap. Retrieved from: https://hortoninternational.com/human-capital-and-the-skills-gap/
Johnson, R., & Brown, T. (2021). Automation and fee diversification in local governments: Financial performance implications. Journal of Public Finance, 18(3), 45–62.
Kaman, Z., & Othman, Z. (2016, April). Validity, reliability and triangulation in case study method: An experience. In Qualitative Research Conference (QRC) (Vol. 2016, pp. 24-26).
Kamau, J., & Kinyua, D. (2019). Financial flexibility and budgetary stability in Kenyan county governments: The role of revenue diversification. Journal of Economic Policy, 15(2), 34–48.
Katz, D., & Kahn, R. L. (1966). The social psychology of organizations. New York, NY: John Wiley.
Kaur, G., Chakraborthy, L. S., Lekha, S., Rangan, D., Kaur, A. & Farida, J. (2021). Analysing Fiscal Federalism in Global South: South Africa, Kenya, Ethiopia and Nepal. Retrieved from: https://mpra.ub.uni-muenchen.de/111228/1/MPRA_paper_111228.pdf
Kenya, a case of Marsabit county. International Journal of Social Science and Information Technology, 4(5).
Kirer, G., Langat, D.P., Cheruiyot, D.P., & Rop, D.W. (2024). Revenue Collectors Competency on Achievement of Own Source Revenue in Kenyan County Governments. International Journal of Scientific Research and Management (IJSRM).
KNBS. (2019). Kenya Population and Housing Census Volume I: Population by County and Sub-County. Retrieved from: https://www.knbs.or.ke/?wpdmpro=2019-kenya-population-and-housing-census-volume-i-population-by-county-and-sub-county
Kosaye, S. (2019). Factors affecting revenue collection of county governments in
Ligeyo, V. O. (2019). Effects of Automation of Revenue Collection on the Performance of County Government: A Case Study of Trans Nzoia, County Government. Kenya. Unpublished Masters Thesis. Univeristy of Nairobi.
Madegwa, B. L., Makhokha, E. N. & Namusonge, G. (2019). Effects of Automation of Revenue Collection on the Performance of County Government: A Case Study of Trans Nzoia, County Government. Kenya. European Journal of Business and Management,10(11).
Martínez-Mesa, J., González-Chica, D. A., Duquia, R. P., Bonamigo, R. R., & Bastos, J. L. (2016). Sampling: How do I select participants for my research study? Anais brasileiros de dermatologia, 91(3), 326–330.
Michel, K. H., Vega, C. & Yuen, T. (2019). Improveing Loca Governments. Retrieved from: https://www.changelabsolutions.org/blog/improving-local-government
Ministry of Devolution and Planning. (2019). Implementation of the Agenda 2030 for Sustainable Development in Kenya. Retrieved from https://sustainabledevelopment.un.org/content/documents/15689Kenya.pdf
MoALF. 2019. Climate Risk Profile for Marsabit County. Kenya County Climate Risk Profile Series. The Ministry of Agriculture, Livestock and Fisheries (MoALF), Nairobi, Kenya.
Morris, M. H., Kuratko, D. F., Allen, J. W., Ireland, R. D., & Schindehutte, M. (2010). Resource acceleration: Extending resource-based theory in entrepreneurial ventures. Journal of Applied Management and Entrepreneurship, 15(2), 4.
Mugambi, P. (2020). Revenue diversification and financial resilience in county governments. Journal of Public Administration and Governance, 12(4), 67–82.
Mugenda, O. M., & Mugenda, A. G. (2003). Research methods: Quantitative & qualitative apporaches (Vol. 2, No. 2). Nairobi: Acts press.
Mugenda, O. M., & Mugenda, A. G. (2003). Research methods: Quantitative and qualitative approaches (2nd ed.). African Centre for Technology Studies.
Munguti, G. M. (2022). Enhancing County Governments Own Source Revenue: A Case Study of County Government of Machakos, Kenya (Doctoral dissertation, California Southern University).
Muriithi, J. K. (2014). Mid-career professionals and revenue collection efficiency in Kenya's public sector. Journal of Economic and Public Sector Studies, 6(1), 34–49.
Mushemeza, E. D. (2019). Decentralisation in Uganda Trends, Achievements, Challenges and Proposals for Consolidation. ACODE Policy Research Paper Series, 93.
Mutua, K., & Kiarie, L. (2021). Impact of revenue diversification on the financial performance of Kenyan county governments. African Journal of Finance and Management, 19(1), 23–39.
Mutua, P. M. (2020). Automation and operational efficiency in public revenue collection: A case study of Kenya. East African Journal of Financial Studies, 7(2), 56–71.
Ngigi, S. & Busolo, D. N. (2019). Devolution in Kenya: The Good, the Bad and the Ugly. Public Policy and Administration Research, 9(6).
Njau, A. M. (2022). Revenue automation and its impact on revenue collection and development in Nairobi city county. Unpublished Masters Thesis. UISU.
Nyambura, J. (2022). County Government Structure in Kenya. Retrieved from: https://icma.org/articles/article/county-government-structure-kenya
Nyongesa, F. K. (2016). Technological adaptability and revenue management among public sector employees in Kenya. Journal of Public Administration and Technology, 5(3), 41–58.
Odanga, V. (2019). Revenue diversification in counties with a focus on Own Source Revenues (Thesis, Strathmore University). Retrieved from http://su- plus.strathmore.edu/handle/11071/6725.
Oduor, J. A., & Mutua, W. K. (2019). Employment status and financial management practices in local governments: The role of permanent and contract staff. Journal of Local Governance and Finance, 9(4), 62–77.
OECD. (2020) Decentralisation: Its benefits and challenges. Retrieved from: https://www.oecd-ilibrary.org/sites/d8bc40c6-en/index.html?itemId=/content/component/d8bc40c6-en
Oladele, A., Ndalu, T. & Micah, L. (2022). Tax Enforcement Measures and Revenue Generation in Nigeria. International Journal of Business Research. 9(4). 58-66.
Otoo, I. & Danquah, M. (2021). Fiscal decentralization and efficiency of public services delivery by local governments in Ghana. Retrieved from: https://onlinelibrary.wiley.com/doi/full/10.1111/1467-8268.12590
Pfeffer, J., & Salancik, G. R. (1978). The external control (p. 113). New York.
Pwc. (2023). Corporate - Other taxes. Available From: https://taxsummaries.pwc.com/canada/corporate/other-taxes
ROK. (2020). State Department for Devoution. Retrieved from: https://www.devolution.go.ke/county-information
Shuttleworth, M. (2008). Qualitative research design.
Smith, A., Johnson, P., & Lee, C. (2020). Political and administrative efficiency in financial independence: A comparative analysis. International Journal of Economic Policy, 14(3), 78–91.
UNCDF. (2023). Malaga Coalition: Leveraging Own Source Revenues to Realize the Power of Local Governments. Retrieved from: https://www.uncdf.org/article/8414/leveraging-own-source-revenues-to-realize-the-power-of-local-governments
UNDP. (2021). County own source revenue for sustainable development. Retrieved from: https://www.undp.org/kenya/blog/county-own-source-revenue-sustainable-development.
Wanjiru, E., & Njoroge, H. (2018). Diversified revenue structures and fiscal stability in Kenyan county governments. Journal of Public Finance and Policy, 10(2), 55–70.
Wanjiru, M. N., & Njoroge, P. W. (2018). Transparency in tax collection and public trust in local governments. Journal of Public Finance and Accountability, 11(1), 19–33.
Weible, C. M., & Sabatier, P. (2023). Theories of the policy process (5th ed.). Routledge. https://doi.org/10.4324/9781003308201.
Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171-180.
Zhao, J., & Lu, J. (2019). The crowding‐out effect within government funding: Implications for within‐source diversification. Nonprofit Management and Leadership.
