| dc.description.abstract | Own Source Revenue in Kenya is anchored in the 2010 Constitution, the Public Finance
Management Act of 2012, and the County Government Act of 2012. Enhancing county
level revenue performance is essential for fiscal autonomy and effective public financial
management. However, many counties continue to face challenges including weak legal
frameworks, limited citizen participation, inadequate diversification of revenue sources,
and slow adoption of technology. This study was motivated by the persistent fiscal gaps
in devolved governments, particularly within the Lake Region Economic Bloc, where
counties have significant potential yet continue to underperform in revenue mobilization.
The study examined influence of the determinants -county legal frameworks, public
participation, tax diversification, and technology adoption on own source revenue
performance, while also assessing how Gross County Product shapes these influences. It
was guided by the Modern Portfolio Theory, the Sequential Theory of Decentralization,
and the Technology Acceptance Model. A descriptive survey design was employed,
targeting 170 county officials from 14 counties within the bloc. Structured and
unstructured questionnaires were used, and a pilot study was conducted in Uasin Gishu
County to ensure reliability and validity. Findings revealed that enforceable county legal
frameworks (β = 0.198, p = 0.004) enhanced own source revenue performance. Public
participation (β = 0.142, p = 0.034) built trust and compliance and tax diversification (β
= 0.211, p = 0.002) strengthened own source revenue performance. Technology
adoption (β = 0.338, p < 0.05) was the most influential factor, improving efficiency and
transparency, while stronger Gross County Product significantly influenced the benefits
of these determinants on own source revenue performance. The study concludes that
institutional, participatory, fiscal, and technological reforms, supported by local
economic growth, are essential for sustainable own source revenue performance. It
recommends that county governments strengthen revenue laws, institutionalize citizen
engagement, broaden revenue streams, and invest in digital financial technologies to
achieve greater fiscal independence. | en_US |
