| dc.description.abstract | Taxation is important in mobilizing resources for governments. Efforts by County Government
of Kisumu to enhance resource mobilization through taxation have had challenges of unmet
revenue targets, unorganized tax system, and revenue leakages. Existing research shows that
policy-makers use research evidence in limited circumstances in informing fiscal policy.
Existing literature focuses on stakeholder engagements, the role of political actors, and research
funding as the major factors influencing uptake of research evidence in policy making, with a
knowledge lapse on the manner in which uptake of research evidence in policy making is
affected by: categories of research evidence, communication of research outputs and knowledge
of policy makers. The main objective of this study was to examine determinants of research
uptake in preparation of taxation policy in Kisumu County. Specifically, it sought to examine
how categorization of research evidence determines research uptake in preparation of taxation
policy, how communication of research evidence affects uptake of research in preparation of
taxation policy, and determine how knowledge of policy makers determines uptake of research
evidence in preparation of taxation policy. The study used descriptive research design involving
both quantitative and qualitative approaches guided by rational comprehensive theory of public
policy. The study population was 225 staff from the County Government of Kisumu, consisting
of 126 staff from County Department of Finance and 99 from County Assembly. Sample sizes of
95 and 16 were drawn using Krejice & Morgan (1970) sampling formulae and stratified random
sampling respectively. The collection of data was undertaken through the use of semi-structured
interviews from 95 respondents by use of questionnaires, key informant interviews on 5
respondents, 1 focused group discussion and secondary sources. The tools were pre-tested to
ensure reliability. Triangulation and consultations with supervisors was done to ensure data
validity. Quantitative data was analyzed using descriptive statistics and Software Package for
Social Science (SPSS) while qualitative data was analyzed through content analysis, where
relevant codes were developed and systematically categorized to develop coherent themes. The
study found low uptake of research evidence in taxation policy making in Kisumu County
influenced by economic, socio-cultural and political categories of research evidence. Economic
category of evidence is highly preferred (47.3%) followed by socio-cultural category of evidence
(31.6%) and political category of evidence least utilized in taxation policy making (21.1%).
Limited understanding and appreciation of role of research evidence in taxation policy by policy
makers in Kisumu County was noted. The study found that social media tools such as WhatsApp
are used in sharing research evidence amongst various stakeholders besides use of workshops
and conferences thus enhancing uptake. Majority of taxation policy makers in Kisumu County do
not have requisite skills on research and public policy formulation with 94.7% requiring training
in order to enhance their knowledge and ability to interpret and uptake research evidence in
taxation policy making. The study recommends sensitization of policy makers on categories of
evidence, capacity building of policy makers on research methodologies, policy analysis and
interpersonal skills as well as enhanced sharing of research evidence through contemporary
internet communication tools. | en_US |
