Silent Struggles of Revenue Collection in Busia County

Revenue collection is crucial for financing county development, delivering public services, and promoting sustainable growth. In Busia County, however, this process encounters numerous challenges, including systemic inefficiencies, corruption, and a heavy reliance on cross-border trade. This paper explores the subtle yet widespread issues that obstruct effective revenue collection in Busia. It investigates the underlying causes—such as inadequate infrastructure, political indifference, revenue leakages, and a lack of stakeholder awareness—and their impact on economic performance. The study is grounded in public choice theory, institutional theory, and stakeholder theory. A desktop review research design was employed, involving 25 revenue officers from various departments, 20 traders from both formal and informal sectors, 10 political leaders and policymakers, and 15 residents from diverse socio-economic backgrounds, all selected through purposive sampling methods due to their daily engagement with financial matters. Secondary data were utilized. Interview and focus group discussion data were transcribed and thematically analyzed using a manual coding process to uncover recurring patterns and challenges. Observational data were categorized to assess operational inefficiencies and compliance gaps. Financial data were analyzed with statistical tools to evaluate revenue trends, shortfalls, and correlations among different variables. The automated revenue system decreased inconsistencies by 15%, yet issues such as unreliable internet and insufficient training continued to be a problem. Informal trade made up 40% of untaxed transactions, and 65% of traders indicated that they felt politically encouraged to evade taxes. Public trust was still lacking, with 58% expressing dissatisfaction with how tax funds were allocated.