National Policy to Support Enhancement of County Governments’ Own-Source Revenue 2019

Abstract

This Policy proposes a standardized framework for County Governments’ OSR measures as well as compliance enforcement. The measures generally aim at: strengthening the legal underpinnings for revenue collection and its link with policy objectives; achieving efficiency in revenue administration; enhancing governance and promoting transparency; and, making public participation more effective. To support implementation of the Policy, a range of national-level legislative reforms has been proposed encompassing land, entertainment, trade, tourism, agriculture, and the financing of urban areas and cities. It is expected that successful implementation of this Policy and realization of its objectives will: Enable County Governments to enhance their OSR, thereby augmenting National Government transfers (i.e. equitable share of revenue and conditional allocations) in financing service delivery; Assist in reducing fluctuations of receipts by the Counties and volatility of their expenditure and contribute in increasing accountability of the Counties by clearly linking taxes paid by citizens to public services, thereby making decentralization more effective...