Findings in Table 4.3 show that there are discrepancies between estimated revenue and actual amount of revenue collected. Comparing between estimated revenue and actual amount collected it implies that councils cannot sustain either its recurrent or development expenditure without depending on grants and loans. 4.3.2 Findings Strategies being taken by Local Government Tax System to enhance Revenue Collection after Rationalization of Local Government Taxes On research objective two, the following findings were obtained from the study Table 4.4 Findings (Strategies- city Service Levy) TYPE OF NO. OF TAX STRATEGY USED RESPONDENTS % Site visit to Identify new and existing tax 3 payers within the area 3.34 Introduction of Managers with full decision 9 over the revenue source and advice the 10 Municipal Treasurer/council Integration of Database that is KMC, IMC 6 and TMC and TRA 6.67 CITY SERVICE Enhancement of policy linkage between LEVY 7 service delivery improvement and tax 7.78 compliance Negotiation about the rates used to be 8 appended from 0.3% to 0.5%. 8.89 To make announcements and reminder notes 3 3.34 through different media. Introduction of revenue collection Database 8 (MRECOM)-Municipal Revenue Collection 8.89 Manager used as register to collect city service levy and bill boards. The use computerized system of maintaining 7 taxpayer Register and report revenue and 7.78 debtors Monthly, Quarterly, and annually. Source: Researcher
Findings in Table 4.3 show that there are discrepancies between estimated revenue and actual amount of revenue collected. Comparing between estimated revenue and actual amount collected it implies that councils cannot sustain either its recurrent or development expenditure without depending on grants and loans. 4.3.2 Findings Strategies being taken by Local Government Tax System to enhance Revenue Collection after Rationalization of Local Government Taxes On research objective two, the following findings were obtained from the study Table 4.4 Findings (Strategies- city Service Levy) TYPE OF TAX STRATEGY USED NO. OF RESPONDENTS % CITY SERVICE LEVY Site visit to Identify new and existing tax payers within the area 3 3.34 Introduction of Managers with full decision over the revenue source and advice the Municipal Treasurer/council 9 10 Integration of Database that is KMC, IMC and TMC and TRA 6 6.67 Enhancement of policy linkage between service delivery improvement and tax compliance 7 7.78 Negotiation about the rates used to be appended from 0.3% to 0.5%. 8 8.89 To make announcements and reminder notes through different media. 3 3.34 Introduction of revenue collection Database (MRECOM)-Municipal Revenue Collection Manager used as register to collect city service levy and bill boards. 8 8.89 The use computerized system of maintaining taxpayer Register and report revenue and debtors Monthly, Quarterly, and annually. 7 7.78 Source: Researcher
PRISCA_KIMARIO.docx