TAX REVOLTS THROUGH JUDICIAL PROCESS AND ITS FISCAL IMPACT ON LOCAL GOVERNMENT: THE CASE OF KAREN- LANGATA DISTRICT ASSOCIATION AND THE CITY COUNCIL OF NAIROBI.

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ABSTRACT

 

 

Tax revolts in Kenya have mainly been through the judicial process.  Members of the public who are increasingly aware of their rights have on several occasions headed to court to demand that public institutions should not receive or raise taxes without fulfilling their mandate.  One of the most organized cases of judicially aided tax revolt in Kenya was the case pitting Karen Langata residents under the umbrella of Karen Langata District Association against City Council of Nairobi in which the court barred the City Council from collection of property rates from residents of the Karen- Langata area. The residents had complained of poor service delivery by the council.

 

Although judicially aided tax revolts are now a common phenomenon in Kenya, little research  had  been  done  on  the  effect  of  judicial  aided  tax  revolts  on  public administration in Kenya.  Much  of the  research into  the effects of  tax revolts have generally  been  in  developed  countries.  This  study  therefore  sought  to  bridge  the existing knowledge gap by investigating the impact of the Karen Langata case on fiscal decision making at City Council of Nairobi.

 

The  study  adopted  a  descriptive  design  which  enabled  the  study  to  answer  the questions of the status of the subject under study. The target population were the managerial staff at CCN and the officials and office bearers at KLDA.

 

Snow ball sampling and purposive sampling techniques were used to select the respondents. Qualitative data was gathered using interviews with both officials of CCN and  KLDA.     Responses  gathered  were  analysed  by  way  of  content  analysis. Quantitative date was gathered from the available financial records from CCN. Time series analysis was done to ascertain the change in revenue collection in the period after the court ruling.

 

The study concluded that following the court ruling, there had been no significant dip in revenue collection at CCN as the council had introduced other sources of revenue.

 

The study recommended that the CCN complies with the court order to enable it receive the property rate monies currently held by KLDA to be used towards enhancing service delivery to members of the public.

Author: 
Clarence Awuor Otieno
AttachmentSize
Clarence Final Document.pdf1.04 MB
Clarence Final Document.doc2.8 MB

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