Competencies of Revenue Collectors and Own Source Revenue Targets Achievement among Selected County Governments in Kenya

Abstract

The attainment of own source revenue targets by counties holds significant importance as it underpins their financial autonomy, local development initiatives, and effective service delivery. Against this backdrop, the study sought to determine competencies of revenue collectors and own source revenue target achievement. A mixed research design was adopted by this study, targeting a population of 708 employees working in six selected county governments. By use of the Yamane formula, the determined sample was 280, who were reached through both census and stratified random sampling technique. Primary was collected through structured questionnaires. Inferential statistics were produced using both multiple and moderated regression analyses. Results indicate that there was moderate correlation between competency of revenue collectors on own source revenue target achievement (r=0.637; p <0.05). The study recommended that county governments should prioritize the continuous training and development of their revenue collectors, equipping them with the necessary skills and knowledge to navigate the complexities of contemporary revenue collection.