Comprehensive own source revenue potential and tax gap study of county governments

Comprehensive own source revenue potential and tax gap study of county governments - Nairobi, Kenya. commission on revenue allocation (CRA) June,2022. - ix,102p.; 30cm


Introduction
OSR policy and legal framework
constitutional framework
policy and legislative framework
Context and situational analysis
Methodological procedures for estimating OSR potential and gaps
trading licensing fees
hospital and public health services fees
property rates
parking fees
agricultural transportation fees
market trade centre fees
administrative fees and charges
county housing rent
emerging issues

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