INFLUENCE OF POLICY IMPLEMENTATION ON REVENUE ENHANCEMENT IN DEVOLVED GOVERNMENTS IN KENYA
Abstract
Revenue enhancement has been a challenge to the decentralized units since the introduction of the county governments in Kenya. This study was an attempt to evaluate the role that policy framework plays in the reinforcement of the County Revenue collection ecosystem. The study aimed at designing an effective policies which creating favourable room for revenue mobilization strategy. The study topic is to examine the influence of policy implementation on revenue enhancement in devolved governments in Kenya. The research applied the correlation research design. The study sample was drawn from a representation of the present 47 counties in Kenya. The study sampled 5 counties representing 10% of the counties using a sample size of 402 respondents. Primary data was collected by the use of structured questionnaires. The collected data was analysed using Statistical Package for Social Sciences (SPSS) version 22. The result showed that the composite variable measure of policy implementation had a significant and positive relationship with revenue enhancement. Model estimation between policy implementation and revenue enhancement yielded a significant coefficient estimate for policy implementation in the bivariate model to imply that policy implementation significantly influenced revenue enhancement. The study recommends that relaxed and friendlier government policies, regulations affecting revenue enhancement should be encouraged to expand the amount to be collected and full implementation of the existing policies rather than enacting various additional policies without implementation and the county governments should not operate in a vacuum in spite of the policies. The county government management should be accountable and should have a clear road map for policy implementation with reasonable commitment of funds to facilitate the processes. The study then suggests further research on the existing integrated financial management systems as implemented and adopted by the county government to guide revenue collection since it does address the management issues that come with local revenue collections against policy set for revenue collection modules.
Key Words: Policy implementation, Revenue enhancement, Devolved governments and Kenya
CITATION: Oduol, W., Juma, D., & Onyango, J. (2022). Influence of policy implementation on revenue enhancement in devolved governments in Kenya. The Strategic Journal of Business & Change Management, 9 (4), 1203 – 1215.
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DOI: http://dx.doi.org/10.61426/sjbcm.v9i4.2478
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