Leadership

[Type the company name]| | [Type the document subtitle]| | keshav| 5/26/2012| | Table of Contents Introduction2 The rings of the tree and temperaments (keirsey)2 Leadership and me3 My new insights to leadership4 Leadership and my experience5 My weakness as a leader6 Conclusion6 References7 Introduction Leadership is that talent that helps an individual to help one self and others through a crisis situation and attain the goal set set by aligning the direction of his team towards the ultimate goal.

It is very important to be aware of the leadership one has in himself/herself to be a better leader and nourish these qualities. These leaders will be able to perform well on ‘personal’, ‘team’ and ‘organisations’ point of view. This essay is the reflection of and my thoughts regarding leadership. The rings of the tree and temperaments (keirsey) As far as the communication angle of my talent is considered I am concrete in nature. I have well formed ideas shaped enough to be imparted to others in a very convincing way. I concentrate on reality, and facts rather than simply conveying news on the basis of mind’s eye.

But I am sensitive to other peoples change and try sensing a positive or negative energy in a person. In case I find negative energy I tend to sort their situation out by cooperating with them and turning the energy positive. I am also good at converting the the abstract ideas to concrete ones and implementing them if required with greatest dedication. I am cooperative in nature and this makes me friendlier to my colleagues. I am empathetic too and I allot works on the basis of my team members ‘like’ or ‘dislike’ and the ‘quality of the work’ that are offered by them.

This helps me to assign the ‘right work’ for the team member and this helps in maximum productivity and satisfaction from the employees (Keirsey, 1998). In the third ring of being reactive or proactive in nature i. e. directive or informative I am more lenient towards proactive one. This is also one of the advantages of being intuitive. I am capable at directing others to achieve the goals that are set. When it comes to the fourth ring I am more expressive than I am attentive. Among the four temperaments that are there, I belong to the to the guardians category that are concrete and cooperative.

I relate myself more to the administrator than to the conservators (Keirsey, 1998). Leadership and me It is important to analyse oneself as a leader and to be aware of one’s strength and weakness to make a better leader. Most effective leaders always invest in their strengths and surround themselves with the right people to maximise their team. They also understand their follower’s needs. These are some of the core strengths I have as a leader. I am aware and am appreciative of my leadership skills of communication, mindfulness and empathy. I try on building up my strengths and reducing my weakness through self analysis.

Like all the leaders in the world I was also influenced by the other teachers and prominent personalities and am inspired by their leadership styles. I also realise that the leaders made these changes through planning that was implemented on a time plan. I also hope to inspire people around me and make them be appreciative by adapting the most vibrant and preferable style for others. The leaders also influence change by providing direction and chances for continuous improvement. As a leader in my life the number of roles I have played is very limited considering the interpersonal, informational and managerial roles of a leader.

I have been a leader, monitor and resource allocator to my team and the roles played on other areas like negotiator, disturbance-handler, entrepreneur, spokesperson, disseminator, liaison and figurehead are very limited and have to be undertaken in the future. I have only worked on an individual and group level of an organisation and haven’t managed to get past the middle-level management in an organisation. On the basis of the leadership trait theories I sense the traits of I have comparatively a higher level of energy and has a talent of persuasion.

My leadership style also belongs to the new style of leadership that is accepted in the new era and that is highly decentralised in nature. I value my team members and try to appreciate them for their contributions in the welfare of the team. I also promote the system of feedback and thereby improve myself and helping others to improve. This also means that I have adapted myself to a democratic leadership style. I also realise that there is nothing appreciative in a team as favourable working employs. in leadership is need for affiliation.

I am willing to please people and am very often concerned about them. I have a very positive outlook on leadership and I am more productive when I work with employees who have theory Y attitude. I also try and make my team positive enough to realise the Pygmalion effect of thinking positive. I am also very strict about being ethical in implementing responsibilities when I, the team members and the organisation is concerned. This is also why I think upbringing of a child highly influences the moral and ethical standards that will be followed by him/her in the future. My new insights to leadership

Leadership qualities can be inborn. But they can be conquered through continuous efforts and through planning. Leaders are relied upon by the organisations for achieving the already set goals. It can even be said that the the success or failure of an organisation highly relies on the success of the various leadership styles that are adopted by the leaders. It is not possible for all the leaders to have all the ideal qualities of being a leader. It is the different combinations of these qualities that makes one leader different from one another and allows one to be better than the other.

On reading the book ‘the Tao of Leadership’, I accept some of the truths behind leadership of which some are ‘wise leader is like water’. A leader should have it in him to cleanse and refresh all the creatures without any difference and is fearless to search in to the surface of things. It is responsive and is ultimately not bound to anyone. The ultimate goal of a leader is harmony. When harmony is established things tend to work on an organised pace. The group who is working for a leader is very sensitive. When mistreated or not considered adequately, they tend to be unproductive and conflicts occur.

For the best performance, a leader should also be low and open. The reason is that a good leader is also a good follower of the right strategies that are adopted by others. A wise leader is responsible for providing opportunities to all the followers even at the risk of getting unnoticed. A good leader should not only be aiming for good reward and acknowledgement (Heider, 1986). Leadership and my experience I have been selected to leadership roles in education institutes and was a team leader in the organisation that I was employed in. I was chosen as a team leader of a new process without being introduced to the team.

When started my work as a team leader I realised that the team members were not comfortable with each other and that has really affected the team’s performance as a single unit in spite of the fact that the employees were all hardworking. One of the initial steps I took after I took up the role was to resolve conflict through persuasive communication and the misunderstandings vanished in a very short interval of time. The team gathered together, was work and fun oriented at the same time, and also was appreciated for its achievement in a short time p.

Initially three problems were not sorted and then we all glued up well because of the ‘need for affiliation’ I had and the ‘requirement of achievement’ a few others had in the group. My weakness as a leader As a leader I at times tend to be too democratic people fail to realise the difference between the team members and the team leader. I am not achievement oriented which is not always favourable. Different leadership styles are acceptable at different circumstances as I suggested by the situational leadership theory.

I am comfortable in one style of leadership and am in heavy requirement for the affiliation. But the democratic style of leadership may not be optimal when there is a situational change and the preferences would be for autocratic and bureaucratic leadership style. I tend to express myself more than than being an active listener. This means that my team mates may find me incommunicable to. Being unapproachable is a very bad quality where in a leader is concerned. I will also have a tough time working with type X employees because of my decentralised style of leadership.

There were also many situations while taking the test keirsey that I faced questions that are not mutually exclusive. Even as a leader there are some fatal flaws that tend to occur. On being accepted by other if I will also make one of these fatal flaws that usually occur to leaders like thinking I am the smartest person in the room, being a control freak, the politician, the pleaser or the kind. It’s very difficult for a leader to achieve a balance between all these requirements and it can be achieved only through experience (Lloyd, 2011) Conclusion The quality of leadership can be inborn and can be nurtured well.

Organisations should find out talents within the firm and nurture them to be leaders of productive teams so that organisational goals are achieved while being in favour of the employees as well. Leadership is quality that has to be appreciated for being the root cause of the success or failure within an organisation. Employees within an organisation should be given chances to evaluate them self as a leader and person and then choose the most favourable position to enhance productivity. References * Keirsey, D. (1998). Please understand me 11: temperament, character, intelligence.

Prometheus Nemesis book Company. * Lloyd, J. (2011). Five fatal flaws of a leader. Retrieved from http://www. jobdig. com/articles/1572/Five_Fatal_Flaws_of_a_Leader. html. * Lussier, R. N & Christopher f. A. (2010). Leadership: theory, application, Skill development. Cengage Learning. * Heider, J. (1986). The Toa of leadership: leadership strategies for new age. Bantam. * Valentine, S, Godkin, L & Philip E V. (2009). Role conflict mindfulness and organisational ethics in an education based healthcare institution. Journal of business ethics, 94 (3), 455-469.

Principles of Leadership What is leadership? Leadership is the ability to obtain followers. Leadership is influence. You are a leader to the extent that people are following you. Why is leadership important? Leadership is important because it influences the destiny of people. Leadership also determines, to a large extent, what a group of people will be able to achieve. Leadership moves people towards common goals, principles and values. Good leadership enables people to work together well, and realize their potential. Poor leadership frustrates both people and projects. Poor leadership results in people being hurt.

Good leadership results in strong people and excellent results. These comments apply to every area of life and human endeavour. Who Can be a Leader? Anyone who can act can be a leader – however, some have greater leadership potential than others essay writer pay. Not everyone can be a great leader, but everyone can be a better leader. The multiplication of leadership is the key to the multiplication of a movement. The communists knew this, and had as a motto, “Every communist a leader”. People have different personality types and styles of relating. Being a leader does not depend on having a particular personality type or style of relating.

Neither does leadership exclusively depend on having a particular technical ability or giftedness. A good leader without certain skills or gifts can lead people possessing those abilities. A great leader can gather around them others who are very gifted and capable in particular areas. Both men and women can lead, although it is a fact that there are more male leaders in the world than female, and this will probably continue into the next century also. On the other hand, for every man that ever was, there was a mother, and the leadership influence of mothers over their own children can hardly be over-estimated.

How Does Leadership Happen? Leadership happens in two ways. The most common way is that a faithful follower is promoted to a greater position of influence within an organisation, and thereby takes responsibility to lead people in their group or division. The other way leadership happens is when an individual gets passionately interested in doing something, starts doing it alone, and finds others who want to join in. A leader must lead. There is no leadership without action. There must be both action and communication. What Qualities make a Better Leader?

A good leader leads by example. The greatest authority in leadership is reserved for those who have have done themselves the things they seek to motivate others to do. A positive attitude is very important. Leadership is not possible without advocating something. Criticism of others behind their backs is not leadership. A leader must show a better way, mostly by example. People what to be part of a winning team. A good leader must be positive even in the face of setbacks, so that people will not be discouraged and give up. This requires the quality of steadfastness and endurance.

A good leader is self-disciplined. A good leader can sacrifice his or her present comfort for future benefits, and in this way inspires others to do the same. A good leader manages his or her time well. A good leader knows and studies people. A good leader is a good listener, and also observes the body language and non-verbal communication of others. A good leader waits before speaking, and does not promise quickly. A good leader is in touch with the needs, hopes, aspirations and desires of others. A good leader considers others, and seeks to do things that benefit everyone involved.

A good leader is prepared to change and skilled in preparing others to embrace change. A good leader encourages dissatisfied people in the organisation to work together to find a solution. A good leader is willing to learn from others. A good leader also invests considerable time in self-education – by reading books, listening to tapes or attending seminars. A good leader has personal integrity and works hard to develop this quality. Integrity means keeping one’s word, and dealing truly with others. People do not like being let down by the broken promises of those in authority over them.

A good leader will avoid resorting to tactics of manipulation. A good leader is highly motivated to achieve results, and therefore diligent. A good leader nevertheless is patient and slow to anger. A good leader is faithful to others and inspires loyalty and team spirit in his or her followers. A good leader enjoys other people and doesn’t overly dwell on their weaknesses. A good leader invests in others and empowers others to achieve and to become leaders themselves, without being threatened. A good leader seeks models the attitude and practice of service towards others.

Biblical Examples of Leadership Jesus Christ modelled all of the above characteristics. In seeking to lead people to God the Father, Jesus himself demonstrated the power of a relationship with God through prayer. He modelled faith for his disciples to observe, showing to them and later declaring to them the power of faith (see Mark 11:22-24). Jesus modelled love, self-discipline, integrity and righteousness. Not even his enemies could convict him of sin. They could only point out where he violated their own traditions and interpretations – such as his healing of people on the Sabbath.

Jesus ultimately gave His life for his followers. The great miracle was that He got in back through his resurrection from the dead. Jesus was positive and cheerful. He said to his disciples, “that my joy may be in you, and your joy may be complete”. Even though he had many things to correct, he did so in a wise way. Jesus believed that his work would be accomplished, and entrusted part of it to his disciples, whom he trained. Later he left his disciples the task of reaching the world. Jesus was self-disciplined. He often prayed through the night. Once He fasted forty days.

All these things were preparation for His ministry. Jesus could perceive the inner thoughts of others, even his enemies. He knew things about his disciples, even beyond what a man could know through the power of observation alone. Jesus did not waste His words. Jesus gave himself to serve the needs of the people by healing their sick, feeding them when they were hungry, giving them a true hope concerning the kingdom of God, and setting them free from evil, sin and demons by the power of His Word and the Holy Spirit. Jesus made disciples and developed others who could continue His ministry after He left the earth.

Jesus demonstrated both nobility and compassion in his dealings with people. Multitudes followed him, yet he invested in relatively few so that the quality of his mission could continue for longer. Jesus demonstrated a humility and servant attitude that is unparalleled, considering his divine origin. Many other things could be pointed out from the life of Jesus that illustrate leadership. It is true that Jesus’ style of leadership was and is very different to much of the leadership of today. Yet His life has produced enduring moral results which have lifted so many to a better life and some to life eternal.

Great leadership is a rare skill. It is much more rare than most people realize. For most people it doesn’t come naturally. It is amazing how many organizations are successful even though they have only marginally competent people leading them. Many times this is because the structure of the organization helps make up for a leaders short comings. Sometimes it is because a particularly talented staff that makes up for the leaders deficiencies. While great leadership skills can make someone successful, the inverse is not true. Being successful doesn’t make you a good leader.

If you are looking for leaders to learn from make sure you are looking for people who actually have good leadership skills and not just someone who is successful. You can’t assume that someone is a good leader just because they have had success. Many times people try to emulate people who have had success and try to follow their leadership styles. While this might be a good thing people often end up mimicking the bad habits of individuals. Don’t assume that someone’s leadership style is effective just because they are successful.

Many times they may be successful in spite of their leadership skills not because of their leadership skills. A good organizational structure can often hide someone’s poor leadership skills. Many times leaders are simply riding the wave of momentum from an earlier success that their leadership skills may have had very little part in actually creating. Actually creating. Communication skills, is an important element. Communication will help the leader to easily interact with people and his followers. By having good communication skills with others, the leader can give and get opinion, shares ldeas and so on.

Commuincation is important to avoid miscommuincation in an organization. A leader should have this skill to interact with his client from different language and background as well. Listening skills also important, a leader should listen to his followers, and get feedback from them. Feedback from the followers is important by this way the leader gets to know about the followers better. This help to improve the job too. Besides this, a leader should have a clear vision on what he is doing. Vision will gives the leader a clear mindset on what he is doing.

Important to have a vision and working towards achieving it. For example in an organization without a clear mindset a leader will not have a proper and clear mindset to get things done. Passion or desires. It important to have passion towards the job we are doing . Without passion or desires we will not fell satify with the job we are doing. Passion is the door of achievement. Positive attitude. A good leader should have a positive attitude and positive thinking. By being a positive person it gives a lot of inner strenght and bulid confident in a person life.

Positive mindset and attitude always help to understand and gives a good solution to the problem. A leader has to be a good problem solver as well. To solve the problem the leader has to be calm and does not blame others for his mistake. A leader should find the solution to every problem he come across in life. A leader should not run away from the problem but stand and face it will full confident. Futhermore, a leader should always be focused on what he is doing to achieve his goals. Focused and always work closely to achieve his mission and vision in life.

By being focused in life it will be easy to achieve their dreams. A leader should be a good example to others. In other words be a set of example to others by having a strong character and also able to lead his followers. Be an example by having a good and pleasant personality, be a confident and etc. A leader should be a risk taker. Risk taker in what he is doing. For example bring in new product or giving a solution to the problems. By being a risk taker it will motivate to be a good leader in future.

A leader should not be scared to try something new but a leader should accept to the changes in the organization. A leader should also be tolerant and always remain calm. A leader should be patience and calm at all the time, especially went making a decision. A leader has to have a control of emotions too. A leader cannot bring his famliy problem to the office. A leader should always show a profesional attitude. Futhremore, a leader should always have am important element which is honest and intergity. For example a leader should be an honest person.

In and company; a leader should be a good example and must be honest to take over responabitily. Honest by being trust by others is important to create the trust. Dedication towards work is a must. The leader should havr the feel of dedication to wards his job. By having the feel of dedication the leader will feel tha he has the full responibolity towards his job. A leader should be an ambitions person. A leader also must like new challenges in life and always wants to learn something new in life. A leader should be a disciplined person.

Disciplined refers to have control in what he is doing, A leader should be diciplined by being disciplined and following the rules and regulations of the company or the organization. A leader must show a very good example to others. A good personalities is important in being a leader. A leader should know how to be persentinfront of others. Foe examlpe the leader should know how tgive a good persentationinfrornt of others as well. Be a leader has to be courage and brave to face any kind of situation in life. A leader should also protect his followers as well.

Not only protect them but giving them strenght and courage in what ever they are doing. A leader should also be a good teacher ti his followers and guide them went they fece difficult in solve any task. Leader havetoshould give 100% of committed to his job. It is important to give 100% of committed in what he is doing. A leader should also be a good role model to others. Leader has to be an example by having all the good characteristics in himself. Being leader is not a simple thing. A leader has to overcome all the opticsal. A leader should remain calm in what ever problem comes to him.

Example of a leader our DR. Seri Mahathir, had been a good leader to our country Malaysia. He had ruled the country for several years. He also had work hard to bring success to our country. A leader shoud have the charchater of care for the team. Care to the team refers to understand the followers have a close ralationship with each of them. Listen to them gaving them space and freedom to think and give opinion too. Besides this having a often meeting with them to know their process by weekly meething and can give them enough of traning to each task or projects thea the followers are doing.

Praise the followers after each task or projects that they are doing. By just appreciate them for a good job. Foe example just saying them well done or thanking them will make a different to them and this will encourage them to do better job in the future. A leader should also accept critism from others. A leadr should accpet critism as a feedback and work to be a better person in life. A laeder should not be arrogant to his followers to have a good working enivorment. Puncity is also an importantto be leader. By being on time for meeting or wokt it will set a good example to his followers to follow it.

Background of the Study

Local authority revenue is the money collected from provision of service and donation from individual and other organization. Every local authority globally has its type of revenue that it collects depending upon the environments surrounding it and the type of service it offers to its resident or citizens. The availability control and use of finances are the core of any organization existence and not least local authorities, in them public services role,(Cola, 2002).

Infrastructure, social and community services there is the part of and democratic system According to Wood et al (1988), revenue means the sales value of goods and service that have been supplied or sold to the customers. According to Mclaney, (1998) revenue is an increase in wealth rising from trading in goods and services. Nigel et al (1988) noted that the better the service the operations can provide, the better will the potential to attract customer and therefore generate revenue.

The balance between capacities also affects revenue and demand of goods and service therefore time ensures that all demand is satisfied and no revenue is lost in any organization. The government also assists local authorities by giving grants such as road levy funds; local authorities transfer fund and contribution in lieu of rates due to the growing demand on local authorities. As the argument for new and improved services increases for essential services like closet to the citizens.

According to Wakhisi (1994), it was stated that the council should seal all loopholes to enable them become financially stable by intensifying their revenue collection to effectively provide the services required to both the workers and citizens at large. The availability, control and use of finance are at the core of any organization existence, and least local authorities, in their public service delivery role.

There are growing demands on local authority funding, as the requirements for now and improved services increase local authorities current or day-to-day expenditure are financed from a range of revenues, payments for the provision of services (charges, rent on property, planning permission fees etc. ), commercial rates and central government grants. On the particular benefit is the comprehensive way in which it identifies the “funding gap” between the expenditure an authority should incur in delivering its services and the income it should derive from local sources Donughue. 2003). 1. 2Statement of the problem Performance of LAs varies widely. Some clearly are managing to improve service delivery and undertake new projects identified as priorities by citizens like road repairs, bridges, water supplies, drainage, market improvements, street lighting. Others are struggling with past debts, reducing their efforts to collect local revenues because of the easier money from LATF, employing ever more staff, increasing councilor allowances, and opting for projects with little or no benefit to citizens.

Revenues collected by county and municipal councils include site value, land rent, area development fund, house rent, markets fees, bus parks fees and business licenses. In almost all LAs, there is a huge gap between the formally approved budget and what actually happens. The forecasted revenues cannot be collected, so most LA’s run short of money. For example the County council of Makueni annual budget report, 1998/1999, 2002/2003, and 2008/2009 financial year indicated that there was a problem in revenue collection.

The county treasurer expressed her concern on the cash flow problems the council is facing due to non-payment by debtors making it unable to service the escalating debts it owes its creditors. in the department of engineering and urban planning expected income was kshs. 2,733,086 and actual income was kshs. 1,036,726, the department of health and environment expected income was kshs. 1,036,729, the department of finance clerk the expected income was kshs. 9,297,777 and the actual income was kshs 1,252,000 and the department of social service the expected income was kshs. 60,834 and the actual income was kshs. 670,000 respectively source: (C. C. M Annual Position for the Financial Year 1998/1999, 2002/2003 and 2008/2009). This research tries to identify the factors that affect revenue collection management by local authorities in Kenya and commend on what to be done to be able to manage the aspect of revenue collection by local authorities in Kenya.

Objectives of the Study

Main Objective

The main objective of this study is to investigate the factors affecting the collection of revenue by local authorities in Kenya.

Specific Objectives

To investigate the effects of revenue collectors on `the management of revenue collection. (ii)To investigate tax default as a factor affecting revenue collection management in local authorities. iii)To investigate how leadership affects the management of revenue collection in local authorities. iv)To investigate the effects of political influence on the management of revenue collection in local authorities.

Research Questions

1. How do revenue collectors affect the management of revenue collection in local authorities?
2. How does tax default affect the revenue collection management?
3. How does leadership affect the revenue collection management?
4. What effects does political influence have on the revenue collection management?

Significance of the Study

This study will equip the researcher with the knowledge and skills because during the course of the study the researcher will be exposed to so many challenges, which he will be curious of getting solutions about, and also it will widen the scope of his learning then at the end he will have fulfilled an academic requirement.

Also it will benefit Makueni county management who understands the meaning behind revenue collection by local authorities and carefully examine its purpose and how to devote a great deal of attention to selecting strategies to manage the aspect of revenue collection which will help to satisfy the society’s needs and other stakeholders. Finally Kenya Methodist University will get reference study materials, which will be of great use to the students and the lecturers.

And also after fulfilling an academic requirement the researcher will get a certificate, which will boost credibility of Kenya Methodist University to the public and world at large. The study will benefit the following groups of stakeholders;

Employees

The study will assist revenue collectors to know the importance of collecting all revenues with a high sense of duty, discipline and honesty pertaining to the services rendered. It will develop team work and collective responsibilities between the management, employees and the residents to develop Makueni district.

Management

This work will assist the policy maker to adopt other strategies of enhancing revenue collection so as to reduce accumulation of debts outstanding. It will assist the management to avoid having poor budgetary control system where service department make commitment beyond the approved budget levels. It will assist the management to utilize properly all the revenue collected by giving the required services to the residents so as to motivate payments promptly.

The Public

The study will create awareness among residents on the services provided, those to be provided by the management and the importance of paying for the services rather than evading payment.

Scope of the Study

The study will focus on investigating the management of revenue collection in Kenya. The target will be county council of Makueni. The respondent will include revenue collectors and the manager’s team who are revenue users and they will be met at their work station and their respective offices. The study will be carried out from March to June 2013.

Questionnaire and interviews will be used to gather information.

Introduction

This sectionhighlights literature so as to find out what other researchers have contributed, and the extent of their research regarding this field of management of revenue collection in local authorities. The main factors of consideration in this study are also reviewed to bring out a clear understanding of their effects in revenue collection management.

Continuous Change Theory

Shone L and Brown (1978) the advocates of the theory of change argued that, a theory of change is simple, step by step model describing the program inputs and the expected outcomes of your effort. Theory of change should be a useful tool – a lens that gives the management a sharp focus on the steps it needs to take, or a strong well placed lever that can help move just the right mountain. This theory will force Makueni County to clarify their assumption about how change will happen in collection of revenue.

A general statement of intention will not do this for it, because theories of change are not mission statement or broad visions. They are exact and somewhat exhaustive plan that show every step, however large or small. Theories of change should be specific, detailing advocacy actions Makueni County will take and the intended results. A detailed theory of change will give a credible, well drawn blueprint for advocacy work and a clear basis for evaluation of Makueni County much simpler.

Theory of Planned Behavior

Theory of planned behavior of Adzen (1988) helps us to understand how we can change the behavior of people.

It’s a theory that predicts behavior, because behavior can be planned. This theory is a successor of the similar “Theory of reasoned action” (1975) by the same author. Adzen argues that behavior appears to be 100% voluntary and under control. It argues that behavior of others greatly affect how people behave towards a product or company. This theory will help the people concerned with collection of revenue determine the behavior of the clientele and come up with ways of how to change their behavior, if its negative , and how to encourage a positive behavior.

For instance with effective collection of revenue are likely to change the behavior of the way the local authorities manage the aspect of revenue collection.

System Approach Theory of Management

According to British researchers from the institute of human relations, Katz et al (1996) came up with the theory and viewed on organization as an open system. In this theory they had the following suggestions; first, that the main functions of an organization is to receive inputs or energy from the environments where inputs include material, people, information and finances.

In this case local authorities receive revenue from the service users or the residents and other donors. Secondly the inputs received are then converted to outputs i. e. the revenues collected enables the provision of services required by these residents as shown here below. Environment inputConversion outputEnvironment Source: Cole (1999) Thirdly, that open systems discharge their output into their environments whereby services that are generated are then taken to the required environment to be used and then generate more revenues and profits, which are fed back into the organization to provide further inputs and the cycle continues.

Lastly, one of the key features of open system is its independence on the environment. County council of Makueni as a system is interdependent with its environment for its existence and stability. Just like a human body the central nervous system and cardio-vascular system are the major sub-systems and the same applies to county council of Makueni that is divided into sub-system, i. e. the five departments, which are independent of one another and to the environment surrounding them.

Effects of Revenue Collectors

According to World Bank (2000) the local government revenue collection systems are often characterized by a huge number of revenue instruments. However, the main sources of ‘own revenues’ are usually property rates in urban councils, business licenses, market fees and various uses charges, often in the form of surcharges for services provided by or on behalf of the local government authority. Nevertheless, experiences from a number of African countries show that these revenue instruments have serious shortfalls.

For instance, property taxes can be very costly to administer (Brosio 2000; McCluskey and Franzsen 2005), and the enforcement of user fees has resulted in widespread resistance to pay from the poorer segments of the urban population in some countries (Fjeldstad 2004; Fjeldstad et al 2005). Moreover, complex business licensing systems have proved to be major impediments for the start-up and expansion of especially micro and small enterprises (Devas and Kelly 2001; Sander 2003; Pimhidzai and Fox 2011).

However, experience shows that when well administered, these revenue instruments can provide substantial and reliable Revenues for urban municipalities.

Property Tax

Empirical studies by Serwanga, (1992) on revenue assignments between various levels of government generally argue that few fiscally significant taxes are more appropriate to local administration than property tax. This is due to the fact that real property is visible, immobile, and a clear indicator of one form of wealth.

Hence, in principle, property tax is difficult to avoid and, if well administered, it can represent a non-distortional and highly efficient fiscal tool. Property tax as an annual tax on real property is levied in all countries in Africa (McCluskey and Franzsen 2005). Commonly it is a local government tax, levied mainly in urban areas . Rural properties are often not taxed, although property taxation is being extended to rural properties in some countries such as South Africa under the terms of the Local Government: Municipal Property Rates Act 6 of 2004 (Franzsen 2007).

Where differential rates apply, the tax rates for residential properties tend to be significantly lower than the rates for commercial, industrial, and government properties, where these are taxable.

Business Licenses

In Africa, the standard mechanisms for mobilizing revenues from businesses have been through licensing. Although the original intent was regulatory, local business licensing has increasingly become simply a revenue source in most places (Lubega, 2000). Typically, business licenses generate between 5% and 30% of local government own revenues in urban councils.

In many countries, however, the system has been quite unsatisfactory, often quite inequitable, and has imposed huge costs on business, while generating relatively little money. According to Chitembo, (2009) the regulatory aspects of the license system have been largely abandoned. In addition, poor policy design and weak administration mean that license coverage; assessment, collection, and enforcement rates are low, leading to poor revenue generation. Thus, many existing business license systems across Africa contain serious defects.

These include (Devas and Kelly 2001: 385): High compliance costs to businesses, due to multiple licensing and complex procedures; Tariff structures that are complicated and do not reflect ability to pay; A process loaded with ineffective regulatory requirements, which provide opportunities for rent seeking; Poor administration and evasion, which reduce the tax base and generate inequities; and a revenue source that generates relatively little income for local governments.

User Fees – Linking Payment and Service Delivery

Brun, Chambas and Fjeldstad, (2012) argue that taxes are not the best mechanism for matching demand and supply of public services. Better links can be achieved through cost-recovery charging systems, which tie the amount paid directly to the amount consumed. By providing a more direct link between citizens’ contributions and service delivery, such mechanisms may become effective means to recover the costs of service provision, and to promote efficiency in the consumption of the service. Hence, most observers argue that user fees should play a prominent role in local government finance (Bahl et al. 003: 76; Bird 2001). The main economic rationale for user charges is not to produce revenue, but to encourage the efficient use of resources within the public sector. When properly designed, user charges provide information to public sector suppliers on how much clients are willing to pay for particular services and by ensuring that the public sector supplies are valued by citizens. Free or subsidized services may result in over-consumption of such services. Moreover, it may prove difficult to target the beneficiaries of free services (Rondinelli et al. 000) Local government authorities commonly experience difficulties in collecting taxes, fees and charges (Bird. 1989). Thus, there are many experiments being carried out to find solutions to make tax collection more revenue productive (Allingham, and Sandmo, (1972). Practices for collection of local taxes range from cases where local government authorities collect the taxes themselves to cases where tax collection is outsourced to private agents, semi-private partners and the central government.

Market cooperatives and private companies collecting tax on behalf of the local government are examples. Revenue collection is outsourced to a range of different types of agents within and across councils. A major challenge facing privatized revenue collection in local government authorities is to assess the revenue potential for various tax bases (Serwanga, (1992). Commonly, revenue assessment is conducted on an ad hoc basis, often based on the previous year’s reported collection.

Substantial underestimation of the revenue potential may imply that actual collection by the agent is substantially higher than what is reflected in the contract. Consequently, there is a risk of ending up in a situation where the agent keeps the substantial portion of the revenues collected, which already seems to be the case in some council (Lubega, 2000).

Effect of Tax Default

According to Bahl, & Bird, (2008) taxes are widely perceived to be unfair. The citizens see few tangible benefits in return for the taxes they pay.

This situation heightens taxpayers’ perceptions of exploitation from an unequal contract with government, and may promote tax resistance. Although most taxpayers are unable to assess the exact value of what they receive from the government in return for taxes paid, it can be argued that they have general impressions concerning their terms of trade with the government. In this context, it can be assumed that taxpayers’ behavior is influenced by their satisfaction or dissatisfaction with the terms of trade with government.

Thus, if the system of taxes is perceived to be unjust, tax default may be considered as an attempt by the taxpayers to adjust their terms of trade with the government. Chon and Reinikka (1999) argue that people engage in tax evasion when the expected benefits(low taxes) are equal to the expected costs(bribes and punishments)This tends to agree with Alongham and Sandmo(1992) who also suggested that a rational individual’s choice to evade will be based on the expected gains or losses associated with the decision.

To further the argument, Bird (1989) asserts that defaulters in most developing countries can realistically assign expected value of zero to the likelihood of being detected and penalized; that the more severe the penalty, the less likely it is to be applied which showed a weakness in administration.

Contrary to that view, Wentworth et al (1985) asserted that causes of tax defaulting are the exchange, social class and chances available for evasion . Evaders in that study reported that they were not getting value for their money, tax rates were too high and that government did not spend payer’s money wisely, that the burden of taxes fell on low income and salary earners.

Forms of Tax Evasion

According to Mwenda (2009), tax evasion can take any of the following forms: Failure to report incomes profits or gains otherwise legally chargeable to tax; Reporting only part of the income gains or profits; Maintaining false books of accounts with intent to reduce taxes; Making false claims of expenses or allowances or deductions; Under declaration of goods for duty purposes and Outright smuggling to avoid payment of duties 2. 3. 7 Leadership

One of the major issues in governance is demonstrated in the fact that citizens continue to demand the devolution of power and resources to local units (Chitembo, 2009). A close scrutiny of the management and performance of existing local authorities shows that most local authorities in Kenya are not only poorly managed, but are also close to financial insolvency. Whilethe central government in Kenya manages plans and develops policies in regard to the whole nation’s affairs, local authorities tend to have jurisdiction limited to the city, municipal, county or town councils (Economic Survey 2005).

Naturally therefore, their level of action is quite limited as compared to the central government. In spite of the limits of their action, most local authorities act as the avenues for implementing decisions formed by central government at the local level; however, a review of press reports and accurate surveys undertaken within Kenya hasrevealed that there is disillusionment with the performance, management and competence of local authorities in providing the services that they are mandated to provide (Odhiambo, Mitullah&Kichamu, 2005).

It is clear that local authorities are not only failing to provide a satisfactory level of services but are also poorly managed and have departments that are among the most corrupt within the public sector in Kenya. A further indication of the growing dissatisfaction with the services provided by the existing local authorities is seen in the rise of residents associations which are prepared to resort either to court action or to campaigns aimed at withholding of the rates due to councils as a mechanism for compelling local authorities in Kenya to provide services on a regular basis (Odhiambo, Mitullah&Kichamu, 2005).

Against this background, it is important to make an assessment on the reasons for this all round poor performance of local authorities before appropriate proposals for reformsreforms and improvement are made.

Political Influence

Performance of the local authorities in Kenya is not only affected by the lack of autonomy from the Ministry for Local Government. The prescribed manner of enlisting councilors and personnel is prone to abuse.

Since the Local Government Act (Cap 265) allows for the appointment of councilors by the president, oftentimes such councilors are reluctant to submit to the authority of the managers in the local authorities. In situations where the councilors are elected, experiences of political party influence also arise. This difficulty is often reflected in councils in which the political divisions are so sharp that councilors are permanently preoccupied with gaining immediate political advantage over their opponents.

In some cases, personnel are hired without the consideration of their ability to perform the tasks at hand. Councilors and executive committees of the local governments were initially engaged in power struggles, rather than focusing on their core functions in their first five years in office. This competition has prevented a focus on institutionalization and development. However, it is worth mentioning that, for the last several years, the “fever of competition” subsided mainly due to the increasing understanding of the councilors.

Councilors should demonstrate a greater degree of responsibility and concurrently work towards a delivery of services, such as the improvement and construction of roads, often in partnership with local communities and some UN agencies (Economic Survey 2005).

Research Gap

From the empirical literature review, it is clear that taxation by local governments is important for raising the required revenue for the local authorities. Management of revenue collection in most local authorities in Kenya has not been effective.

Very little attempt has been made to improve on revenue collection. Planning the same has not been impressive either. In most cases the Audit department which acts as a watchdog of all financial management, specifically revenue collection in various collection centers suffer significantly from shortfall such as proper approach to audit work, lack of experience and planning techniques, lack of professional etiquette, reliance on manual systems and lack of training leading to poor revenue collection Audit which leaves some leakage for misappropriation.

Interference from political leaders seriously hampers operations in revenue collection in their wards. There is need to assess the factors that affect the collection of revenue by local authorities in Kenya. Revenue collectors need to use all the pieces of law at its disposal against all tax defaulters and ensure recovery even if it means use of courts of law. This is important given the fact that a lot of revenue is being lost through tax evasion and avoidance. Local governments have the mandate to raise their own revenues to finance their activities.

However much as the government is said to have sovereign right to collect taxes, nobody likes paying taxes and yet everybody appreciates that taxes need to be paid. This drives some persons into the act of tax evasion. Tax defaulting has sound effects on the revenue collection by local authorities. At the same time, there is need to study the specific effects of tax collectors on the management of revenue collection by local governments. Very little research has been done to investigate the effects of leadership on the management collection in local authorities.

There is also need to investigate the political influence effect on the management of revenue collection by local governments Revenues for the local authorities have persistently fallen short of targeted due to various challenges in revenue collection, tax evasion, poor leadership and political influence in the management of local authorities. Not much literature exists in this field. It is this reason that has prompted this research to try finding out the factors that affect the collection of revenues by local authorities hence filling the literature gap in factors affecting revenue collection by local governments in Kenya.

Revenue Collectors

The revenue collectors are the employees of the LA’s responsible for collecting the different fees and charges of the authority. They should be competent professionals of integrity and sound ethical morals for good management of revenue collection.

Tax Default

Tax default by the relevant institutions and business people leads to uncollected revenue and making the administration of the revenues hard.

Leadership

The way any LA is led by its officials is an essential factor on how the revenue is managed. Corrupt leadership has led to the mismanagement of authorities hence leading to the collapse of many and failure to deliver services.

Political Influence

This is the influence that satisfies comes mostly from councilor and other government officials to satisfy their own selfish gains through unofficial ways. 2. 6Operationalization In this section the use of indicators that influence the successful outcome of revenue collection process will be identified and used to measure the variable against the parameters.

The variables will be measured against the parameters and statistics. For local authorities to achieve its goals, collective goals setting between the manager and subordinate should be done. This research will establish whether performance management goals are achieved ensuring employee flexibility and acceptance of the goal set. It will further determine the level of employee empowerment and control against and control against the performance standards and targets as a parameter. The performance evaluation would be measured taking into consideration the time frame and feedback received.

The reward system parameter would be analyzed top measure its impact on employee motivation and commitment.

Written by the 22nd Labor Secretary of the United States Robert Reich, Locked in the Cabinet appears to be written with noble goals and intentions. That is, “to bridge the widening gap between the rich and the poor.”

Robert Reich is a friend of former United States President Bill Clinton for 25 years and ended having extremely opposing views.

He turned out to be a disillusioned member of Clinton’s cabinet. He pointed out the failure of Clinton’s administration to fulfill its intended aims and roles for the benefit of its constituents.

The book was packaged like a journal with entries with their specific dates. The journal was dated on the four year p of the first term of Bill Clinton. The book displays a fragmentary-like form of a daily account with the specified time when the event occurred. In this book, he used a string of metaphors to present his points in a creative way, perhaps.

In the book, Clinton was treated with hesitation. Reich did not deliberately stated “President Bill Clinton” in the book. He would refer to a certain “Bill” who, he said, his longtime friend. He was, perhaps, also considering their friendship while criticizing the leadership of his very own close friend.

It is commendable that Reich aims for bridging the gap between the rich and poor. He stressed his being a liberal who has always been ready to fight for the rights of their constituents.

For him, being liberal is giving an individual his rights. He stressed the importance of giving such because it is the main role and function of the government, anyway.

As a liberal labor secretary, he advocated the rights of every worker especially their right for a wage increase. He even tried to convince company owners and manufacturers not to use their powers against the striking workers. These workers are just airing their rights and sentiments, in the first place.

Pertaining to the legitimate role and functions of the government in a private enterprise economy, he stressed out the role of the government on giving the outright benefits that a worker should have.

He pushed for wage increase among the workers in the United States. He stressed the importance of some sort of “government intervention” in pushing for the rights of the workers.

Even if Clinton is his longtime and close friend, it did not stop him in voicing out his criticisms towards Clinton’s unsatisfactory leadership through his book.

He said that Clinton’s administration did not know what should be prioritized and seemed to forget what the purpose of his coming to Washington. He related that Clinton had the leadership but did not have the enough courage to take effect what is best for the people. But then, his disappointment over Clinton’s policies and administration has always been overshadowed by his affection towards his longtime friend.

He views contemporary American policies as a “disaster” which does not actually respond to the actual needs of their constituents. He bluntly criticized everything he thinks not in the right place.

I totally agree with his concept of liberalism. He cares for the “liberation” of every individual’s rights. He put forth the importance of giving everyone of what is due to him. As a statesman, it just right for him to have the heart for the oppressed and not for the oppressor. He has showed concern for the advantage of the people.

It is just that he was “locked in the cabinet.” He implied that limitations of being a member of a cabinet. It might appear that cabinet members have all the power to take effect pro-people policies and actions, but then, they are subjected to the bureaucracy’s approval.

He used many underlying themes in his book. This somewhat gave a twist on the sharp opinions that he wants to present.

He admitted that he is indeed a frustrated secretary who wished that everyone would hear his and the society’s plight.

Reich’s book is really informative. It is amazing how he is able to present such controversial revelations given that Clinton is his very close friend. He presented his point bravely leaving no missed point behind.

I guess he just showed an objective setting of the situation of Clinton’s administration and the United States government system in general, particularly to the labor sector.

With no doubt, he showed, through his book, his deep concern for people.

On the other hand, the book, behind its impressing underlying themes, also received criticisms, perhaps from those who were behind the administration of Clinton. They claimed that Reich’s work was just like a fictional work and even claimed that it is a mere propaganda. They added that Reich’s claim were not realistic at all.

Well, I guess, they just have to see the bigger picture. I believe that Reich has noble goals and aims as he presented his points in the book.

Undeniably, Reich’s book deserves a commendation. He did his work well as the labor secretary fighting for the workers’ rights.

People in the government should get a copy of his book immediately.

Reference:

Reich, R. (1997). Locked in the Cabinet (1st ed.). Norwalk, CT: Easton Press.