Revenue Mobilization and Financial Performance of County Governments in The Western Region of Kenya

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@article{1723219,
      author = {Kipkut Lexine Chebor, Dr. Singoei Dickson, Dr. Jemaiyo Beatrice},
      title = {Revenue Mobilization and Financial Performance of County Governments in The Western Region of Kenya},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {10},
      number = {3},
      pages = {2064-2072},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1723219.pdf},
      abstract = {Ten years after devolution, county treasuries are still not meeting the 2010 constitutional and other laws that sought to increase own-source revenue of the counties (Commission on Revenue Allocation, 2023). This study, therefore, examined the effects of the method of revenue collection on the financial performance of counties, with a more focused and testable question of in Bungoma, Busia, Kakamega and Vihiga, does the relationship between the manner of mobilizing revenue and the financial performance of counties yield a measure of movement of the financial performance of the counties once examined through the lenses of Optimal Taxation Theory and Agency Theory? An explanatory, cross-sectional design was used. A sample of 283 finance officers, budget officers, revenue officers and internal auditors was chosen from the four county treasuries and 272 were returned, representing a 96.1 percent return rate. Revenue mobilization was evaluated using a validated Likert scale questionnaire with the following categories: methods of revenue mobilization, capacity of the officers, recording practices, support for the use of policies and financial performance was deliberately kept separate and was assessed using records from the County Treasury and the Controller of Budget on revenue absorption and own-source revenue (OSR) for the 5 years between 2020/21 and 2024/25. The use of partial Least Squares Structural Equation Modelling in STATA showed that the revenue mobilization was positively and statistically significant with β = 0.185, t = 3.655, p < .001 and accounted for 28.0 per cent variance of the financial performance (R2 = 0.280). That is, each of the four counties has fairly sound revenue collection operations, but it depends on the ability of the officers in running those operations to determine their worth in terms of money.},
      keywords = {Revenue mobilization; Financial performance; County governments; Devolution; Own-source revenue; Public finance management},
      month = {September},
  }