Own Source Revenue (OSR) is a key source
of revenue for local governments across the globe, and
has been since 2013, an important compliment to
National Government financing streams such as
Conditional Grants and Equitable Share of the revenue.
An important part of successful OSR collection and
administration is the clearly communicated policies and
legislations which presupposes stakeholders’ awareness
of such instruments has a positive correlation with policy
implementation. This research paper examined the levels
of awareness of policies regulating agricultural products
in Busia County, aiming to uncover disparities in
awareness across different stakeholder groups. The
study analyzed responses from Revenue Collection
Officers, Revenue Collection Enforcement Officers,
Revenue Administrators, Tax Payers (both transit and
non-transit). The paper interpreted findings through the
lens of the theory of fiscal decentralization, emphasizing
adaptable public services and efficient decision-making.
The findings of the results indicate significant variation
in policy awareness across stakeholder groups. While
many revenues collection officers, Enforcement Officers,
and Administrators show awareness, a substantial
portion of Tax Payers - Non-Transit lack awareness,
highlighting the need for targeted awareness campaigns.
Awareness of the National OSR Enhancement Policy and
the Busia County Cess Act also varies, emphasizing the
importance of tailored communication strategies.
Participation in county development processes is diverse,
with higher engagement among Revenue Collection
Officers, Enforcement Officers, and Administrators. Tax
Payers - Transit show low involvement, suggesting a
need for targeted engagement strategies. Additionally,
the study examines training and sensitization efforts,
revealing that a majority have not been trained on
county policies. In conclusion, this research underscores
the significance of addressing awareness disparities to
enhance policy adaptation and effectiveness, in
alignment with the principles of fiscal decentralization.
By fostering inclusive and informed decision-making,
Busia County can create a more efficient and responsive
policy landscape, catering to the unique needs and
preferences of its diverse stakeholders and improve the
uptake of the Cess Policy.
Keywords : Busia County, Own Source Revenue, Cess, Awareness, Policy and Legal Framework.