An empirical review of factors affecting revenue collection in nairobi county, kenya

International Journal of Economics, Commerce and Management, United Kingdom
IGFs, over dependence on District Assemblies Common Fund (DACF), defilement, powerlessness to give public needs, and so forth. The survey directed utilizing the staff and administration of KMA, tax payers and different partners in Kumasi uncovered that the infrastructural projects given by KMA are not satisfactory and do neither match revenue gathered nor their requests for improvement. KMA is legitimately and politically doing nothing to rouse the occupants to satisfy their financial commitments. There are such a variety of revenue spillages including KMA revenue collectors, senior officers of the Assembly and Assemblymen and ladies of the different Sub-metros. The conclusion drawn from the survey demonstrated that KMA is not adequately utilizing fiscal decentralization to enable itself under Local Government Act, Act 462 (1993) so far as that is concerned it has not grown new and practical methodologies to enhance its execution in revenue preparation.

The Assembly like numerous local authorities in Ghana had offered to over-dependence on the District Assembly Common Fund to meet its capital use. Another reality is that larger piece of KMA’s IGFs goes into organization use. KMA certainly can’t meet its socio–financial and political commitments to shoppers of public products and administrations in the city. It will keep on failing to fulfill its purchasers so far as it doesn't grow new systems and strategies to enhance its revenue activation. KMA likewise needs dependable information base on brokers that influence its spending detailing and implementation. Various proposals were made to KMA and these 4 suggestions recommended techniques be taken to enhance the revenue base of KMA. It is prescribed that KMA ought to attempt to take out debasement, set up dependable information base on properties and organizations, make use of utilization of relationship marketing to connect with partners through collections, courses, meetings, discussions, tax instruction and refinement to know the issues of payment of taxes, rates, and so forth and the difficulties in revenue accumulation. KMA ought to likewise put resources into shuttle transport, funeral services mortuary services and other beneficial endeavors.