Hizo zote nazijua ( osr) Ina include produces cess, entertainment permit, billboard ,business licence, na kadhalika.
Revenue from vat , corporate tax au Yale makusanyo ya kra na tra hayako included kwenye osr both Tanzania na Kenya.
Hata Tanzania port collection na taxes haziko included kwenye osr
Kenya Kuna dividend toka serikali kuu kama Tanzania , hizi zote not included kwenye osr .
HAPA TUNAZUNGUMZIA OSR TU
OSR" refers to Own Source Revenue, which is the income generated by county governments from sources within their jurisdiction, including local taxes, fees, fines, and charges for services. This revenue is distinct from funds transferred from the national government. Counties are constitutionally mandated to generate OSR to fund their operations and development projects.
Here's a more detailed breakdown:
What it is:
OSR encompasses all income earned by county governments directly, such as property taxes, entertainment taxes, business permits, and charges for services like public health clinics or waste management.
Why it's important:
Effective OSR collection is crucial for fiscal decentralization, giving county governments greater financial autonomy and accountability. It also allows counties to fund development projects and improve service delivery, as OSR can supplement intergovernmental transfers and grants.
Legal basis:
The Kenyan Constitution (2010) empowers county governments to levy taxes and charges, and the Public Finance Management Act, the County Government Act, and the Urban Areas and Cities Acthttps://www.pfmr.go.ke/cost-of-own-source-revenue-study-tour-of-kwale-county/ provide further regulations.
Examples:
Some common examples of OSR include property taxes, entertainment taxes, land revenue, business permits, fees for services like registration and licensing, and penalties for infractions.