This study was to examine perceived constraints to effective County own source revenue collection in Taita Taveta County of Kenya. This research had the following objectives; to analyse effects of human resource on effective County own source revenue collection in Taita Taveta County of Kenya; to assess the influence of process automation on collection of revenue; to interrogate the role of internal controls on effective collection of own source revenue collection in the county of Taita Taveta and to assess the influence of government policies on effective revenue collection. This study was underpinned on a number of theories. These included the agency theory, Resource-Based View Theory, Adam Smith's Canons of Taxation and the Expediency Theory of Taxation. Descriptive survey research design was deployed. The population targeted was 132 members of the County's Finance and Planning Department and 60 members of public. A questionnaire was used to gather primary data. The data was analyzed using both descriptive and inferential statistical methods. Descriptive analysis was done using frequencies, percentages, Inferential statistics involved the use of correlation analysis. The study revealed that County human resource greatly affected own revenue collection. Internal controls should be tightened to ensure revenue collected is adequately secured from embezzlement. The study recommended that there is need to revise the terms of service of the revenue collection staff so as not to have a significant number of them working on temporary basis as this could easily lead to severe compromises in the revenue collection system. The staffs should also be trained regularly on County own source revenue systems and procedures and the need to uphold the fidelity of the system for the benefit of the County Government. More resources should be invested for Information Communication Technology and New Technology Facilities should be acquired to facilitate revenue collection in order to realize long term benefits. There should be an effective and operational internal control system to ensure greater control of the revenue collected by the county government and continual improvement through implementing suggestions and recommendations of the internal audit report. The County government needs to constantly review and set realistic County own source revenue collection targets and adopt strategies that would ensure high compliance.
County own source Revenues, Revenue Mobilization Methods and Performance
