| dc.description.abstract | A strong local revenue base is essential for sustainability of decentralized programs. In the last
financial year 2017 only two counties namely Turkana and Marsbit met their revenue targets the
rest had collections even below what was previously collected by the defunct local authorities.
Homabay County in the last fmancial year was among the bottom ten counties in revenue
collection performance. The 2016 budget implementation review report 'listed Homabay among
the bottom 24 counties in terms of revenue collection. Homabay generated 158 million which
was regarded as 0.47percent of total counties collection of Ksh 33.4billion. Existing theory
explains tax collection performance as a function of political, socio-economic, and cultural
factors. Yet across Kenya, tax collection performance varies greatly between counties that are
similar along these dimensions. Analysis of previous work give mixed results of the effects
resulting in discord with various scholars getting conflicting outcomes. Majority of these studies
focused on profit making institutions and not on public and politically driven institutions. This
study addressed these gaps and was anchored on resource based theory, dynamic capacity theory
and the theory of Publicness. The main purpose was to determine effect of strategy orientation on
revenue collection performance in public sector. Specific objectives were to: examine effect of
market orientation; establish effect of learning orientation; determine effect of entrepreneurial
orientation; and investigate effect of technological orientation on revenue collection performance.
The study adopted a correlation research design using the questionnaire method. The target
population was 2,112 employees of County Government of Homa-Bay out from which a
proportional stratified sample size of 325 was drawn. Cronbach alpha coefficient, a=0.764
indicated the survey instrument was reliable. Content Validity Index, CV/=0.85 indicated the
instrument was valid. The estimated model had a good fit: R2=.42; F=42.546; p=.OOO and
Durbin Watson =1.672. Results indicated market orientation (B=.122, p=.OOO); entrepreneurial
orientation (B=.127, p=.OOO) and learning orientation (B=.166, p=.OOO) all had positive
significant effect on revenue collection performance; while technological orientation (B=-.139,
p=.OOO)had negative significant effect on revenue collection performance. This implied direct
effect of market, entrepreneurial, and learning orientation on performance while inverse effect of
technological orientation on performance ceteris paribus. Concluded that strategy orientation had
overall positive significant effect on performance. Recommended enhancing market,
entrepreneurial, and learning strategy orientations while mitigating technological orientation. The
studyprovided useful information for strategic management as well as county governance. | en_US |
