Revenue Management Procedures and Locally Generated Revenue in Mandera County, Kenya
| dc.contributor.author | Salat, Hassan Abdinasir | |
| dc.date.accessioned | 2026-02-11T09:42:42Z | |
| dc.date.available | 2026-02-11T09:42:42Z | |
| dc.date.issued | 2025-11 | |
| dc.description | A Research Project Submitted to the School of Business, Economics and Tourism in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Business Administration (Finance) of Kenyatta University, November 2025. Supervisor 1. Francis Gitagia | |
| dc.description.abstract | County governments take the core position in fiscal decentralization implementation, service delivery, and local economic development. They are given the mandate to raise locally generated revenue (LGR) in the effort to finance devolved functions, complement national transfers, and increase financial autonomy. The devolved government is therefore very dependent on the performance of revenue management systems, which inform counties' ability to finance operations, provide public goods, and provide fiscal accountability. Mandera is one of the counties in Kenya that have continued to underperform in revenue collection and the chronic deficits have been undermining service delivery and fiscal sustainability. The research analyzed the effect of revenue management activities on LGR in Mandera County through a revenue identification, revenue assessment, revenue billing, and revenue collection activities review. The research covered the period 2019-2024 and was guided by Public Finance Theory, Benefit Theory of Taxation, Institutional Theory, and Human Capital Theory. The research design was descriptive, and the study population was 153 officers who worked in county revenue administration, which included county, sub-county, and ward revenue officers, assessment officers, collectors, and clerks. Primary and secondary data were employed, where primary data were gathered using structured questionnaires and secondary data were gathered from the budget implementation review reports and the audited financial statements. Pilot study was employed to attempt the validity and reliability of research measures using Cronbach's Alpha Coefficient to test for internal consistency, and content and criterion validity. Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test were performed to add strength to the regression model. Data was analyzed using SPSS with descriptive statistics and inferential statistics. Under the descriptive statistics, means, frequencies, and standard deviations were applied, whereas under the inferential analysis, multiple regression and Pearson's correlation were applied. Regression analysis revealed that revenue identification processes (p < 0.05), revenue assessment processes (p < 0.05), and revenue collection processes (p < 0.05) made positive contributions to LGR at a statistically significant level, hence implying that systematic identification of sources of revenue, transparent assessment, and efficient collection mechanisms improve revenue performance. Conversely, revenue billing operations negatively but strongly affected (p < 0.05), which signposts that billing system inefficiencies are detrimental to compliance and decreased collections. Effective identification, assessment, and collections processes are found to be essential to maximize county revenue performance, whereas billing failures put fiscal performance on a plateau. Countries should also embrace dynamic and forecast identification technologies, utilize context-sensitive and progressive assessment systems, reshape billing systems with behaviorally and incentive-based structures, and enhance collection systems through real-time transparency dashboards and mobile money tax wallets. The regulators, Commission on Revenue Allocation, and Office of the Controller of Budget are also encouraged to increase oversight and support the counties in installing state-of-the-art and transparent revenue management systems. All ethical issues, including research permission, privacy, and the informed consent of respondents, were observed in the research. | |
| dc.identifier.uri | https://ir-library.ku.ac.ke/handle/123456789/32355 | |
| dc.language.iso | en | |
| dc.publisher | Kenyatta University | |
| dc.title | Revenue Management Procedures and Locally Generated Revenue in Mandera County, Kenya | |
| dc.type | Thesis |