Moses Soyekwo Mutai2024-06-202024-06-202024-06-17https://hdl.handle.net/20.500.12311/1577The study focused on establishing the effect of Revenue collection on service delivery in Kapchorwa Municipal Council. The study was guided by three specific objectives which were; To examine the challenges Kapchorwa Municipal Council face in Revenue collection then find out how service delivery can best be improved, To establish the relationship between Revenue collection and service delivery in Kapchorwa Municipal Council then come up with intervention, To examine different sources of Revenue collection. Therefore a descriptive research design was because the researcher studied the community which will be familiar hence the purpose was to depict accurately and in detail the characteristics of revenue collection in Kapchorwa Municipal Council. A sample of 30 respondents was selected using simple random sampling method and the predetermination method where other sections had only one staff. These included staff drawn from Municipality and two divisions (Western and Eastern). The data was collected from both primary and secondary source. Primary data collection was through direct intervention with respondents and through interview, administration of questionnaire and secondary data was collected from consulting publications such as books, of local government Act. The data was analyzed using tables and statistical calculations like co-efficient to ascertain the relationship. The challenges encountered in Revenue collection are, Tax defaults, closure of business, political intervention, embezzlement among others. The findings showed a strong positive relationship (r=0.94388, p o 0.01) between revenue collection and service delivery has a direct relationship with local revenue collections. Largely, Kapchorwa Municipal Council had registered a fundamental decline in service delivery because of poor revenue collectors. Recommendation: There is need to reduce on political interference, assessment and sensitizing communities, privatization of revenue sources and training of revenue collectors.enDissertation