Author: Denis Muthuri

Uncategorised
13 Oct, 2019

REVENUE SHARING AMONGST COUNTY AND NATIONAL GOVERNMENT: WHO HAS THE FINAL SAY?

The recent stalemate between the National Assembly and the Senate over the Division of Revenue Bill 2019 has revealed a huge lacuna in the fiscal legislative framework. The stand-down happened after the Senate amended the Division of Revenue Bill, to increase the revenue allocation to the County Governments while decreasing the amount allocated to the National Government. As a result, Members of Parliament have refused to pass the amended Bill leaving the country penniless until […]

2019
19 Sep, 2019

County Government’s Notebook: Why the Market Fees Collection Potential May Never Be Realized

The importance of Own Source Revenue (OSR) as a key factor in growing County’s budgetary needs has become increasingly evident, especially in the last few months  deadlock over the equitable share transfer to county governments.  The Own-Source Revenue Potential and Tax Gap Study of Kenya’s County Governments done by the National Treasury in 2018, assessed the performance of 19 specific revenue streams between 2013 and 2017. The study revealed that the top three streams over […]