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Electricity Accessibility and Electricity Consumption in Kenya
(Kenyatta University, 2025-11) Aput, Edward Omondi
The discourse relating to energy and economic growth have received much consideration from scholars all across the globe. However, much of the of focus as reviewed revolves around the role of energy on the economic growth. Electricity which is one of the key sources of clean energy has been a focal point of study in developing and less developed countries which continues to grapple with high levels of energy poverty and fossils fuels that are environmentally hazardous. Interventions geared towards increasing electricity accessibility has been implemented in addressing the issue. Kenya being a developing economy, have performed well under this metric with electricity access rates of 76.4% which is above the region’s average rate of 52.77%. However, the paradox remains that despite increased electricity access rates, consumption rates have not grown in tandem with access rates. The study sought to establish the relationship between electricity accessibility and electricity consumption. Secondly, the study focused on determining the effect of tariffs on electricity consumption. The study was anchored on the theory of demand and adopted an Auto Regressive Distributed Lag Model while utilizing secondary time series data set from 1990 to 2022 sourced from the official publications of Kenya Power and Lighting Company, Ministry of Energy and the World Bank Development Indicators. Both pre-estimation and post-estimation tests were utilized to ensure validity and robustness of the regression results. The study findings were that electricity accessibility was found to be insignificant. This to mean that there existed no relationships between electricity accessibility and electricity consumption in Kenya. Secondly, the study established that there existed a negative relationship between tariffs and electricity consumption, where a unit positive change in tariff causes a decline in electricity consumption by 0.84276. The finding was in concurrence with the demand theory. The study recommended that the government through the Ministry Energy and Petroleum should align their concerted efforts to go hand in hand in addressing the challenges in electricity consumption. Additionally, more focus should be given on harmonization and rationalization of the existing tariff system which comprises various numerous levies to lower the cost of electricity. The study identified energy efficiency as a frontier of future studies in determining whether the low consumption observed is as a result of increased energy efficiency by consumers.
A Mathematical Model for Traffic Congestion at Unsignalized Roundabouts Using Microscopic Traffic Flow Model
(Kenyatta University, 2025-11) Kabanga, Deo
Traffic flow in many urban centres continue to rise as mobility needs grow, especially at unsignalised roundabouts where vehicles must enter and circulate without the aid of traf f ic lights. These junctions form a key part of transport infrastructure in many developing countries and understanding how they function is essential for effective traffic management. This study develops and analyses a mathematical representation of vehicle movement at an unsignalised roundabout using a microscopic car-following framework based on the Intelligent Driver Model (IDM). To investigate how straight-through and turning movements influence vehicle behaviour, nu merical experiments were carried out in MATLAB. The simulation employed the fourth-order Runge–Kutta method preceded by a Fast Fourier Transform (FFT) to solve the system dynam ics. Four vehicles were introduced into the model and observed over a defined time horizon. From these simulations, the velocity ranges associated with the three types of movement, as well as the different manoeuvres performed at the roundabout, were identified and used as indicators of traffic capacity and operational performance. The findings reveal distinctive patterns in vehicle speed and acceleration. In particular, the emergence of V-shaped and W-shaped profiles reflects a rapid rise and subsequent drop in both velocity and acceleration as vehicles approach, enter, and exit the roundabout. These patterns consistently appeared in the simulated environment and align well with behaviour typically seen in real traffic conditions.
Strategic Collaboration and Organizational Performance of Kalobeyei Integrated Social and Economic Development Program in Kakuma Refugee Camp, Turkana County, Kenya
(Kenyatta University, 2025-06) Wachira, Antony Gachiri
The Kalobeyei Settlement Program (KISEDP) was established in 2015 through a collaborative effort involving the government of Kenya, the World Bank, the Turkana County government, and the United Nations High Commissioner for Refugees (UNHCR). This initiative emerged from the long-standing challenge of hosting and supporting refugees for over two decades without significant economic and infrastructural development or progress in refugee self-reliance. The program aimed to enhance refugee self-reliance, improve their livelihoods, and foster greater interaction with the host community to promote social cohesion. Located just 3.5 kilometers from the Kakuma refugee camps in Turkana County, the Kalobeyei Settlement began accepting refugees in 2016 and currently accommodates approximately 38,000 individuals.The main objective of this study was to determine the impact of strategic collaboration on the organizational performance of the Kalobeyei Integrated Social and Economic Development Program in Kakuma Refugee Camp, Kenya. Specific objectives included assessing the effects of the legal system and policy, resource mobilization, stakeholder engagements, and community participation on the program's performance. This study was guided by empowerment theory, contingency theory, resource-based view, and social capital theory.A descriptive research design was utilized. The target population comprised UNHCR, the national government through the Department of Refugee Services (DRS), the Turkana County Government, implementing partners representatives, and the nyumba kumi leaders residing in the Kalobeyei Settlement. Census sampling was utilized to select the research participants. The study sample comprised 1 head of the Department of Refugee Services (DRS), 1 county government representative, 14 implementing and operational partners representatives, and 186 Nyumba Kumi Leaders in Kalobeyei, totaling 202 respondents. Data was gathered using structured questionnaires, which were piloted with 20 respondents from Kakuma refugee camp. Content validity was ensured through expert review, and Cronbach's alpha was utilized to measure the research instrument's internal consistency, with all variables achieving reliability coefficients above 0.7. Data analysis was conducted using descriptive statistics, including mean and standard deviation, along with multiple linear regression to examine relationships between variables.The study achieved a response rate of 86.6%. The findings revealed that strategic collaboration significantly influenced organizational performance, explaining 61.3% of the variance (R² = 0.613). Resource mobilization emerged as the strongest predictor of organizational performance (β = 0.312, p < 0.05), followed by stakeholder engagement (β = 0.298, p < 0.05), legal systems and policies (β = 0.284, p < 0.05), and community participation (β = 0.267, p < 0.05). All components of strategic collaboration showed significant positive relationships with organizational performance. The study found strong agreement among respondents regarding the effectiveness of legal frameworks (mean = 3.92), stakeholder engagement (mean = 4.02), and community participation (mean = 3.88) in enhancing program performance.The study concluded that strategic collaboration is fundamental to enhancing organizational performance in refugee settlement programs. Legal systems and policies provide essential frameworks for effective program implementation, while resource mobilization ensures program sustainability and service delivery quality. Stakeholder engagement and community participation foster program ownership and long-term sustainability. The study recommended that KISEDP management should prioritize diversifying funding sources, strengthening stakeholder engagement mechanisms, and enhancing community participation frameworks.
Tax Audits and Tax Compliance in Kenya Revenue Authority, Kenya
(Kenyatta University, 2025-08) Mutai, Clara
Taxation plays a crucial role in financing a country's expenditure by generating revenue that funds public services, infrastructure, and government functions, contributing significantly to economic stability and development. Despite surpassing its revenue target in 2020/2021, Kenya Revenue Authority (KRA) faced a shortfall of approximately Kshs. 70 billion (around 4.2%) in 2021/2022, and a further shortfall of Kshs. 100 billion (about 5.3%) in 2022/2023, indicating persistent challenges with tax compliance. Therefore, the study sought to examine how tax audits affect tax compliance in Kenya Revenue Authority. The specific objectives of the study were to examine the effect of desk audit, field audit, correspondence audit and back duty audit on tax compliance in Kenya Revenue Authority. This research was anchored on economic deterrence theory, cognitive dissonance theory, social norms theory and theory of planned behavior. The study adopted an explanatory research design. The unit of analysis in this study was Kenya Revenue Authority. The target population was all 232 staffs in seven departments in Kenya Revenue Authority. Yamane's Formula was utilized to establish study sample size. Using this formula, 146 respondents were selected from target population. The study utilized both primary and secondary data. Moreover, secondary data was acquired from Kenya Revenue Authority yearly reports. Primary data was collected using semi-structured questionnaires. Moreover, questionnaires will produce qualitative and also quantitative data. Moreover, thematic analysis was utilized for qualitative data analysis and the findings shall be displayed in narrative format. Further, descriptive and inferential statistics was deployed in analyzing quantitative data with assistance of SPSS version 24. Descriptive statistics comprise of mean, standard deviation, percent and frequencies. Inferential statistics included correlation analysis and regression analysis. Diagnostic tests in the study included the normality test, linearity test, autocorrelation test, multicollinearity test and also heteroscedasticity test. The study results were then displayed in figures and tables. Ethical considerations were strictly adhered to, with informed consent gathered from participants, confidentiality ensured through the secure handling of data, and anonymity maintained by not recording personal identifiers. The study found that desk audit had a positive and significant effect on tax compliance in Kenya Revenue Authority. Further, field audit had a positive and significant effect on tax compliance in Kenya Revenue Authority. In addition, the study found that correspondence audit had a positive and significant effect on tax compliance in Kenya Revenue Authority. Also, the results indicated that back duty audit had a positive and significant effect on tax compliance in Kenya Revenue Authority. The study concluded that desk audit, field audit, correspondence audit, and back duty audit all have a positive and significant effect on tax compliance within the Kenya Revenue Authority. The study recommends that Kenya Revenue Authority should strengthen desk audits by requiring more comprehensive documentation from taxpayers and expand field audits to include in-person visits, including home assessments. In addition, Kenya Revenue Authority should improve correspondence audits using emails and phone calls for clarification, while enhancing back duty audits through increased taxpayer appointments and financial record analysis. Further, the study suggests further researches on tax audits and tax compliance in Kenya from perspective of taxpayers.
Financial Inclusion Strategies and Profitability of Microfinance Banks in Nairobi City County, Kenya
(2025-12) Cheteka, Christine Bukokhe
Profitability in Kenya’s microfinance banking sector has faced persistent challenges, with many institutions in Nairobi City County recording financial losses despite expanding outreach to underserved populations. Existing studies have largely examined operational and institutional factors, leaving limited empirical evidence on how financial inclusion strategies relate to profitability. This study examined how financial inclusion strategies affect the profitability of microfinance banks in Nairobi City County. Specifically, the study examined how digital financial services, group lending models, and financial literacy programs influence the profitability of microfinance banks. Guided by financial intermediation theory, the group lending model, financial literacy theory, and profit maximization theory, the study explored how the three financial inclusion strategies—digital financial services, group lending mechanisms, and financial literacy initiatives—relate to institutional performance. An explanatory research design was adopted, targeting 14 licensed microfinance banks in Nairobi City County. Primary data were obtained using structured questionnaires, while secondary data were drawn from audited financial statements covering the period 2016–2024. Data analysis involved descriptive statistics, correlation, and multiple regression, supported by relevant diagnostic tests. The findings revealed that digital financial services, group lending models, and financial literacy programs each contributed positively to profitability by improving operational efficiency, strengthening repayment behavior, and enhancing clients’ financial capability. The study concludes that financial inclusion strategies play a significant role in supporting the financial sustainability of microfinance banks. It recommends strengthening digital infrastructure, improving the structure and monitoring of group lending practices, and institutionalizing financial literacy programs to ensure that financial inclusion efforts translate into sustained profitability.