A Review of the Training Needs for Revenue enhancem ent for local Authorities in Kenya
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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.