Influence of legal framework on own source revenue performance in Lake Region Economic Bloc counties, Kenya

Cleophas Juma Kisaka; Wycliffe Muli Maingi; Fredrick Kiongera

doi:10.51867/ajernet.6.4.74

Authors

Kisaka Juma Cleophas
cleophaskisaka@yahoo.com
MBA Finance Student, Masinde Muliro University of Science and Technology, Kakamega, Kenya https://orcid.org/0009-0002-3045-6909
Dr. Wycliffe Muli Maingi Senior Lecturer, Masinde Muliro University of Science and Technology, Kakamega, Kenya https://orcid.org/0009-0005-5328-6641
Dr. Fredrick Kiongera Senior Lecturer, Masinde Muliro University of Science and Technology, Kakamega, Kenya https://orcid.org/0000-0002-2615-7343

Keywords:

County Legal Framework, Gross County Product, Own Source Revenue Performance, Technology Adoption, Tax Diversification

Abstract

Own Source Revenue in Kenya is anchored in the 2010 Constitution, the Public Finance Management Act of 2012, and the County Government Act of 2012. Enhancing county-level revenue performance is essential for fiscal autonomy and effective public financial management. However, many counties continue to face challenges, including weak legal frameworks, limited citizen participation, inadequate diversification of revenue sources, and slow adoption of technology. This study was motivated by the persistent fiscal gaps in devolved governments, particularly within the Lake Region Economic Bloc, where counties have significant potential yet continue to underperform in revenue mobilization. The study examined the influence of the determinant—county legal frameworks—on own-source revenue performance, while also assessing how Gross County Product shapes these influences. It was guided by the sequential theory of decentralization. A descriptive survey design was employed, targeting 170 county officials from 14 counties within the bloc. Structured and unstructured questionnaires were used, and a pilot study was conducted in Uasin Gishu County to ensure reliability and validity. The findings revealed that enforceable county legal frameworks (β = 0.198, p = 0.004) enhanced Own Source Revenue (OSR) performance. Overall, county legal framework, public participation, tax diversification, and technology adoption significantly influenced OSR performance (R² = 0.598; F = 19.890, p = 0.000), with technology adoption showing the strongest effect (β = 0.332). Stronger Gross County Product (GCP) significantly moderated these relationships (R² = 0.591; F = 30.625, p = 0.000), amplifying the impact of determinants, especially technology and tax diversification. The study concludes that institutional reforms, supported by local economic growth, are essential for sustainable own-source revenue performance. It recommends that county governments strengthen revenue laws to achieve greater fiscal independence.

Dimensions

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