INFLUENCE OF LEGAL FRAMEWORKS ON REVENUE MAXIMIZATION IN DEVOLVED UNITS IN KENYA
Abstract
Revenue maximization has been a challenge since the introduction of the county governments in Kenya. The aim of this paper was to evaluate the influence of legal frameworks on revenue maximization for county governments in Kenya in order to inform the design of an effective revenue mobilization strategy. The research adopted both a matrix and a descriptive survey method. The sample frame was extracted from the 47 counties in Kenya and the study sampled five counties. The targeted population constituted key informants, revenue collection clerks and taxpayers. Quantitative data were analyzed using the Statistical Package for Social Sciences (SPSS) version 22. The study also used inferential statistics for data analysis where regression analysis, correlation analysis and cross-tabulations were conducted to give further meaning to the data collected. The study established that there exists a significant and positive correlation between existing legal frameworks and revenue maximization.
Key Words: Legal frameworks, Revenue maximization, Devolved Units, Kenya
CITATION: Oduol, W., Juma, D., & Onyango, J. (2020). Influence of legal frameworks on revenue maximization in devolved units in Kenya. The Strategic Journal of Business & Change Management, 7(1), 577 – 593.
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DOI: http://dx.doi.org/10.61426/sjbcm.v7i1.1552
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