The clamour for more budgetary allocation from the central government as well as an acceptable formula for revenue distribution has characterized the revenue debate since the introduction of the devolved system of government in Kenya. This is despite the fact that counties are endowed with various revenue resources that can be explored to increase local revenue for counties. The commission of revenue authority has continuously cited the under performance of counties in their local revenue collection efforts. This paper explores the revenue mobilization ecosystem in county governments with the aim of proposing a comprehensive revenue optimization model for increased local revenue to support both budgetary and service delivery needs.
Key words: revenue optimization, county governments, service delivery, improved livelihoods