The Winding Road towards Growth of Own Source Revenue: In Search of “Hela Endelevu” in Embu County, Kenya

Abstract

Since the promulgation of the Constitution of Kenya 2010, County governments are expected to collect revenue from the former local government functions such as business permits, parking fees, registration and processing of titles and levies for various services. However, revenue collection is a challenge experienced by most of the forty-seven (47) County Governments and hence the need to understudy the process with the case of Embu County. Using the primary data collected through structured interview schedules and focused discussions with Sub-County Heads, the case established that numerous reforms had been put in place to enhance revenue collection based on strategies that had been put in place by the County Government such as development of a web-based revenue collection system, acquisition of more vehicles, and harmonization of various finance laws. From the study, the case recommends various measures to boost collection such as the need to establish a revenue authority, emphasize on regular trainings, improve service provision in the revenue centers amongst other new measures.