Browsing by Author "Yate, Abraham Mamo"

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    Own Source Revenue and Financial Independence in County Governments: A Case of Marsabit County
    (Kenyatta University, 2025-11) Yate, Abraham Mamo
    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 and the ability to pay theory of taxation. The survey research design has been employed for the investigation. The study population that is targeted was two hundred and forty. A purposive sample of 120 respondents was drawn from a population of 240 county officials and stakeholders and Primary data was gathered using questionnaires. 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 recommends investing in automated systems, improving levy collection procedures, and diversifying revenue sources to ensure fiscal sustainability.