Increasing the efficiency of county governments’ own-source revenue (OSR) remains crucial in enhancing public service delivery. Domestic revenue shortfalls have occasioned fiscal deficits compounded by escalating pending bills and recurrent expenditures, as well as non-innovative revenue generation systems. The result is poor public service delivery at the county level.
Therefore, harnessing and revitalising domestic revenue mobilisation opportunities remains a top priority for county governments in Kenya to strengthen service delivery.
