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Collection of Revenue

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Collection of Revenue
CHAPTER ONE Introduction

1.1 Background of the study
Local authority revenue is the money collected from provision of service and donation from individual and other organization. Every local authority globally has its type of revenue that it collects depending upon the environments surrounding it and the type of service it offers to its resident or citizens. The availability control and use of finances are the core of any organization existence and not least local authorities, in them public services role,(Cola, 2002).
Infrastructure, social and community services there is the part of and democratic system According to Wood et al (1988), revenue means the sales value of goods and service that have been supplied or sold to the customers. According to Mclaney, (1998) revenue is an increase in wealth rising from trading in goods and services. Nigel et al (1988) noted that the better the service the operations can provide, the better will the potential to attract customer and therefore generate revenue. The balance between capacities also affects revenue and demand of goods and service therefore time ensures that all demand is satisfied and no revenue is lost in any organization.
The government also assists local authorities by giving grants such as road levy funds; local authorities transfer fund and contribution in lieu of rates due to the growing demand on local authorities. As the argument for new and improved services increases for essential services like closet to the citizens.
According to Wakhisi (1994), it was stated that the council should seal all loopholes to enable them become financially stable by intensifying their revenue collection to effectively provide the services required to both the workers and citizens at large.
The availability, control and use of finance are at the core of any organization existence, and least local authorities, in their public service delivery role.



References: 1. Allingham, M.G. and Sandmo, A (1972) Income Tax Evasion: A Theoretical analysis, Journal of Tax and Public Economics. Vol.1 No.3/4pp.41-57. 2. Bahl, R. & Bird, R. (2008) Subnational Taxes in Developing Countries: The Way Forward. Public Budgeting & Finance, Vol. 28(4), pp. 1-25. 3. Baskin, M. (2010) Constituency Development Funds (CDFs) as a Tool of Decentralized Development. Overview paper presented the 56th Commonwealth Parliamentary Conference, 10-19 September, Nairobi. 4. Bird, R.M (1989) the Administrative Dimension Of Tax Reforms In Developing Countries. In 5. Brun, J.-F., Chambas, G 6. Chitembo, A. (2009) Fiscal Decentralisation: A ComparativePerspective. Civil Society Representatives Sitting on the Zambian National Constitutional Conference (NCC). Lusaka. 7. Dillinger, W. (1991) Urban Property Tax Reform: Guidelines and Recommendations. Urban Management Programme Tool (Washington D.C.: The World Bank). 8. Etzioni, (1986) Tax Evasion and Perceptions of Tax Fairness: A Research Note Journal of Applied Behavior Scient Vol. 2 No.2 pp.177-185. 11. Serwanga, J. (1992). Government Tax Revenue Decline and Recovery: An empirical Analysis 12. Tax Reform In Developing Countries 13. World Bank (2000) Entering the 21st Century. World Development Report 1999/2000 (New York: Oxford University Press for the World Bank).Yatta, F. and Vaillancourt, F. 2010. ‘Africa’. 14. Modern Local Government in Kenya,Nick G

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