| dc.description.abstract | The study focused on assessing how Internally Generated Revenue Management affects Service Delivery in Urban Authorities; taking a Case Study of Njeru Municipal Council. This is because Revenue generation is the nucleus and the path to modern development. This study was guided by the following specific objectives; to examine the effect of internal revenue collection methods on service delivery in Njeru Municipality, establish the extent to which utilization of internally generated revenue influence service delivery in Njeru Municipal Council and assess how accountability for internally generated revenue influence the level of service delivery in Njeru Municipal Council. The methodology adopted a case study research design.
Descriptive analysis was applied to describe the primary variables and associated indicator item related to the study objectives by generating percentages, mean and standard deviation.
The findings of the study revealed that, the methods of internal revenue generation used in Njeru
Municipality included; Self-assessment, Private revenue collection (Tendering) and Enforcement by Tax personnel. Njeru municipality internally generated revenue was mainly used for
councillors' emoluments, co-funding capital development projects, providing bursaries, building administrative headquarters, operation and maintenance of infrastructural facilities. This funding source was not sufficient to meet service provision at local level. The level of infrastructural development in terms of good roads, pipe-borne water, hospitals, and schools was low due to low levels of internally generated revenue. The researcher also found out that lack of accountability constitute problem for effective utilization of local government revenue, poor leadership, corruption, poor electoral body at the local level, late release of fund from the state government and inadequate skilled personnel. The multi-regression analysis indicated that internally Revenue
Collection Methods influenced service delivery in Njeru Municipality (β = 0.539) followed by Utilisation of Internally Generated Revenue (β = 0.473), and Accountability for Internally Generated Revenue (β =0.13) influenced service delivery in Njeru Municipality in that order respectively. The study concluded that community awareness through sensitization programmes and mobilization for collective participation formed a basis for which revenue management was conducted.
There was no effective utilization of revenue which attributed to underdevelopment in terms of inadequate of social amenities such as good roads, clean and safe water, electricity and other social infrastructural facilities. Financial reporting, adherence to statutory fiscal reporting formats, compliance with financial and auditing regulations as well as an active internal auditing department significantly provided a platform through which public funds are well managed.
The study recommends that Njeru Municipal council should establish Revenue Enhancement
Committee as methods and ways of generating and mobilising local revenues that effectively use the scarce resources available in a council to enhance tax administration and promote awareness in a manner that reduces the cost of compliance and maximises the revenues collected".
The Council should further promote sensitization of taxpayers, linking taxes to services, setting reserve prices and updating data to boost internal revenue collections. This study seeks to posit that further research should be conducted to ascertain the extent to which Internally Generated Revenue (IGR) can be expanded. Also, the study seeks to postulate that further research should be conducted to assess the effect of technical administrative framework for local taxation potential; monitoring and supervising the collection procedures affect the level of internal revenue generation in local governments. | en_US |
