STAFF TRAINING AND REVENUE COLLECTION PERFORMANCE OF COUNTY GOVERNMENTS IN KENYA
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Abstract
This study aimed at establishing the relationship between staff training and revenue collection performance at the county governments of Kenya. The 2010 constitution of Kenya provided for a two-tier government including the national government and the county governments which led to the formation of forty-seven (47) county governments replacing the 8 provinces. The county governments receive an allocation from the National Governments and are required to generate their own source (local) revenue. They have set targets, but these targets have over the years not been attained. According to the Office of Controller of Budget (OCOB) reports, county governments have been dismally performing in terms of revenue collection. The objective of this study was to establish the relationship between staff training and revenue collection of county governments in Kenya. The target population of this study was all the 47 county governments stipulated in the Kenyan 2010 constitution. Secondary data was collected from the office of auditor general financial reports and office of controller of budget. In data analysis, regression analysis was conducted, and hypothesis was tested at a significant level of 5%. The findings of this study showed that staff training had an influence on revenue collection of county governments in Kenya. The study recommends that county governments should enhance staff training to equip workers with required skills and knowledge to efficiently collect revenue. Additionally, the study recommends that future researchers can do comparative research on county governments of Kenya and other Governments that are collecting optimal revenues with evidenced efficient service provision to offer recommendations on working revenue mobilization mechanisms that can be employed by county governments of Kenya to enhance performance of revenue collection.
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References
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