Determinants Of Revenue Collection By The County Government Of Kericho

BSTRACT

The process of revenue collection is an important part in enhancing services delivery to the public in all economies globally. This research study therefore seeks to explore the determinants of revenue collection in County government of Kericho County in Kenya. The devolved governments in Kenya was created to address the issues of equal distribution of national resources and to devolve power from the central government to the devolved units. The Constitution of Kenya (2010) provided for the sources of Revenues for County Governments. The objective of this study is to establish determinants of revenue collection by the county government of Kericho. The study will be significant to the devolved units of government as well as policy makers in the national government. The study will adopt two theories in particular, it will focus on compliance theory and the transaction cost economics theory. This study will adopt a descriptive research design which is best for this study as it describes characteristics associated with the subject population. Primary data from respondents will be collected using a set of structured questionnaires. The validity of the instruments will be enhanced by conducting a pre-test on a population that is similar to the target population. Statistical Package for Social Sciences (SPSS) version 24 will be used to aid the analysis of quantitative data and inferential and descriptive like mean, standard deviation and percentages will be used to present data