A Review of the Training Needs for Revenue enhancem ent for local Authorities in Kenya
Date
2009Author
Murigu, Jennifer
Nzioki, Nicky
Kariuki, Catherine
Type
ArticleLanguage
enMetadata
Show full item recordAbstract
n Kenya, discussions on property taxation are beco
ming increasingly important within
the local authority finances as more responsibiliti
es are devolved to local government
units. Property tax is the single most important so
urce of revenue for local authorities.
This source of revenue has been said to be the most
lucrative and promising, yet the least
tapped source of tax revenue to support urban gover
nments in Africa. These urban
governments are the most affected by rapid urban gr
owth, unplanned in many countries.
This study discusses the rating systems in general
and highlights the existing system in
Kenya. Part of the different initiatives local auth
orities, in Kenya, have taken to
understand the taxation system, include training. C
urrently staff training on an
understanding of Valuation For Rating is being carr
ied by some local authorities. The
main purpose of the training is to help participant
s understand basic concepts of the
valuation system/valuation rolls, including the rat
ionale, core concepts, benefits and risks
and the potential relevance of improving land valua
tion systems for revenue enhancement
in local authorities in Kenya.
This study will evaluate the success of this traini
ng initiative and make suggestions for
future training. It concludes by bringing to the fore the implications of training on the
improved revenue enhancement for local authorities.
A major recommendation of this
research is that training strategies put in place m
ust aim at improving the land valuation
system for revenue enhancement in Local Authorities
in Kenya. This will involve the
following firstly to examine the quality assurance
measures employed in the land
valuation system used for rating purposes and secondly the handling of objections to
valuations including the provision of information t
o potential and actual objectors.
URI
http://www.fig.net/commission3/mainz_2009/programme2-Dateien/TS%206.5_Kariuki_A%20Review%20of%20the%20Training%20Needs%20for%20Revenue%20enhancement%20for%20local%20Authorities%20in%20Kenya.pdfhttp://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/50751
Citation
International Workshop on Spatial Information for S ustainable Management of Sustainable Management of Urban areas, FIG Commission 3 Workshop 2009, Mainz, Germany, 2-4 February 2009Publisher
Department of Real Estate and Construction Management, University of Nairobi