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  • We have the Latest from the 3ie Project

    We have the Latest from the 3ie Project

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  • 5th Edition Mau-Egerton Univ Cross Country, 2018

    5th Edition Mau-Egerton Univ Cross Country, 2018

    Tegemeo's Josiah Masai soldiers on, as the Institute takes part in efforts geared towards rehabilitation of the Mau ecosystem and Njoro River.

  • 5th Edition Mau-Egerton Univ Cross Country, 2018

    5th Edition Mau-Egerton Univ Cross Country, 2018

    Tegemeo's Eliud Kimaru crosses the finish line as the Institute takes part in efforts geared towards rehabilitation of the Mau ecosystem and Njoro River.

  • 5th Edition Mau-Egerton Univ Cross Country, 2018

    5th Edition Mau-Egerton Univ Cross Country, 2018

    Tegemeo's Kevin Onyango crosses the finish line as the Institute takes part in efforts geared towards rehabilitation of the Mau ecosystem and Njoro River.

  • 5th Edition Mau-Egerton Univ Cross Country, 2018

    5th Edition Mau-Egerton Univ Cross Country, 2018

    Egerton VC Prof. Rose Mwonya nears the finish line in the cross country.

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    Documenting our stakeholders engagement in the outreach agenda - Conference 2017 participants Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    Dr. Miltone Ayieko, Tegemeo Institute officially welcomes participants to the conference.- Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    Dr. Miltone Ayieko, Tegemeo Institute officially welcomes participants to the conference.- Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    Prof. Rose Mwonya, Egerton University VC gives welcoming remarks during the conference.- Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    Part of the Key guests during the conference, His Excellency Mr James Nyoro, Deputy Governor Kiambu County and Egerton University VC Prof. Rose Mwonya. - Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    His Excellency the Deputy Governor of Kiambu County Mr. James Nyoro gives the keynote address. - Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    His Excellency the Deputy Governor of Kiambu County Mr. James Nyoro gives the keynote address. - Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    Participants keenly following the proceedings. - Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    Participants keenly following the proceedings. - Conference Theme: Transforming Agriculture for Inclusive Growth and Sustainable Livelihoods

  • Tegemeo Conference 2017, 5th-6th December 2017

    Tegemeo Conference 2017, 5th-6th December 2017

    The media is a key stakeholder in Tegemeo's Research & Outreach agenda. We put in every effort to maximize their engagement in enhancing research dissemination and uptake.

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Tegemeo's Director Dr. Miltone Ayieko welcomes participants to the five day training, 9-13 Oct 2017

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Tegemeo's MLE Unit Director introduces participants to the five day training, 9-13 Oct 2017

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Dr Rosern Rwampororo, one of the trainers, takes the participants through the laid out course content, 9-13 Oct 2017

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Participants during interactive sessions, 9-13 Oct 2017

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Participants during interactive sessions, 9-13 Oct 2017

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Participants during interactive sessions, 9-13 Oct 2017

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Dr. Tesfaye Beshah, one of the trainers, takes the participants through the laid out course content, 9-13 Oct 2017

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Participants during interactive sessions, 9-13 Oct 2017

  • Course on Monitoring Learning & Evaluation

    Course on Monitoring Learning & Evaluation

    Participants group photo, 9-13 Oct 2017

  • ANNUAL COP SURVEY RELEASED, 5th October 2017

    ANNUAL COP SURVEY RELEASED, 5th October 2017

    Participants at the breakfast forum held to share the 2017/2018 cropping year Cost Of Production Findings

  • ANNUAL COP SURVEY RELEASED, 5th October 2017

    ANNUAL COP SURVEY RELEASED, 5th October 2017

    Participants at the breakfast forum held to share the 2017/2018 cropping year Cost Of Production Findings

  • ANNUAL COP SURVEY RELEASED, 5th October 2017

    ANNUAL COP SURVEY RELEASED, 5th October 2017

    Participants at the breakfast forum held to share the 2017/2018 cropping year Cost Of Production Findings

  • ANNUAL COP SURVEY RELEASED, 5th October 2017

    ANNUAL COP SURVEY RELEASED, 5th October 2017

    Tegemeo Director Dr. Miltone Ayieko addresses journalists during the breakfast forum held to share the 2017/2018 cropping year Cost Of Production Findings

  • ANNUAL COP SURVEY RELEASED, 5th October 2017

    ANNUAL COP SURVEY RELEASED, 5th October 2017

    Tegemeo Director Dr. Miltone Ayieko addresses journalists during the breakfast forum held to share the 2017/2018 cropping year Cost Of Production Findings

  • ANNUAL COP SURVEY RELEASED, 5th October 2017

    ANNUAL COP SURVEY RELEASED, 5th October 2017

    Kevin Onyango, Tegemeo Research Associate addresses participants of the breakfast forum held to share the 2017/2018 cropping year Cost Of Production Findings

  • ANNUAL COP SURVEY RELEASED, 5th October 2017

    ANNUAL COP SURVEY RELEASED, 5th October 2017

    Dr. Dennis Otieno, Tegemeo's Research Fellow addresses participants of the breakfast forum held to share the 2017/2018 cropping year Cost Of Production Findings

  • ANNUAL COP SURVEY RELEASED, 5th October 2017

    ANNUAL COP SURVEY RELEASED, 5th October 2017

    Dr. Tim Njagi, Tegemeo's Research Fellow addresses participants of the breakfast forum held to share the 2017/2018 cropping year Cost Of Production Findings

  • Tegemeo Signs MOU with EAGC, 3rd July 2017

    Tegemeo Signs MOU with EAGC, 3rd July 2017

    The Memorandum Of Understanding creates a framework for collaboration that will improve research and analysis of agricultural trade, policy and advocacy.

  • Tegemeo Signs MOU with EAGC, 3rd July 2017

    Tegemeo Signs MOU with EAGC, 3rd July 2017

    The Memorandum Of Understanding creates a framework for collaboration that will improve research and analysis of agricultural trade, policy and advocacy.

  • Tegemeo Signs MOU with EAGC, 3rd July 2017

    Tegemeo Signs MOU with EAGC, 3rd July 2017

    The Memorandum Of Understanding creates a framework for collaboration that will improve research and analysis of agricultural trade, policy and advocacy.

  • Tegemeo @ 8th AfrEA International Conference

    Tegemeo @ 8th AfrEA International Conference

    Tegemeo Institute's Measurement, Learning & Evaluation (MLE) - Unit hosts a Social Networking Event at the Conference

  • Tegemeo @ 8th AfrEA International Conference

    Tegemeo @ 8th AfrEA International Conference

    Guests have a good time at the Social Networking Event hosted by Tegemeo Institute's Measurement, Learning & Evaluation (MLE) - Unit

  • Tegemeo @ 8th AfrEA International Conference

    Tegemeo @ 8th AfrEA International Conference

    The MLE unit team welcomes Dr. Florence Etta at the social dinner hosted by Tegemeo Institute's Measurement, Learning & Evaluation (MLE) - Unit

  • Tegemeo @ 8th AfrEA International Conference

    Tegemeo @ 8th AfrEA International Conference

    Tegemeo Institute's Measurement Learning & Evaluation (MLE) Unit hosts a pre-conference workshop on Agricultural Data & Technology use, Kampala, Uganda Conference Dates - 27th–31st March, 2017

  • Tegemeo @ 8th AfrEA International Conference

    Tegemeo @ 8th AfrEA International Conference

    Dr. Mercy Kamau- Director MLE unit giving a synopsis of the of the Institute MLE agenda during the Social Networking Dinner

  • Tegemeo @ Egerton University 11th Conference

    Tegemeo @ Egerton University 11th Conference

    Egerton University VC Prof Rose Mwonya opens the 11th International Conference, 29th-31st March 2017, Njoro Nakuru

  • Tegemeo @ Egerton University 11th Conference

    Tegemeo @ Egerton University 11th Conference

    Tegemeo's Kevin Onyango presents at the 11th International Conference, 29th-31st March 2017, Njoro Nakuru Tegemeo Institute took part at the Egerton University 11th International Conference, 29th-31st March 2017

  • Tegemeo hosts Ella Workshop, 16th March 2017

    Tegemeo hosts Ella Workshop, 16th March 2017

    The Workshop focused on Land Tenure and Sustainable Pastoralist Systems and was held in Ololulung'a, Narok County

  • Tegemeo hosts Ella Workshop, 16th March 2017

    Tegemeo hosts Ella Workshop, 16th March 2017

    David Muntet, a pastoralist and beneficially of the ELLA Study Tour held in November 2016 shares lessons and experiences with the workshop participants.

  • Tegemeo Hosts Seed Conference, 8th February 2017

    Tegemeo Hosts Seed Conference, 8th February 2017

    Conference Theme: Enhancing Small-holder Productivity in Kenya: Evidence from a Randomized Controlled Trial of New Seed Varieties

  • Tegemeo Hosts Seed Conference, 8th February 2017

    Tegemeo Hosts Seed Conference, 8th February 2017

    Conference Theme: Enhancing Small-holder Productivity in Kenya: Evidence from a Randomized Controlled Trial of New Seed Varieties

  • Tegemeo at the Mau - Egerton Cross Country 2017

    Tegemeo at the Mau - Egerton Cross Country 2017

    Egerton University VC Prof. Rose Mwonya flags off the university staff race

  • Tegemeo at the Mau - Egerton Cross Country 2017

    Tegemeo at the Mau - Egerton Cross Country 2017

    Egerton University VC Prof. Rose Mwonya Crosses the finishing line

  • Tegemeo at the Mau - Egerton Cross Country 2017

    Tegemeo at the Mau - Egerton Cross Country 2017

    Part of the Tegemeo Staff Team at the "Run for the Mau Event"

  • Tegemeo Hosts 3rd Annual ReNAPRI Conference 2016

    Tegemeo Hosts 3rd Annual ReNAPRI Conference 2016

    Conference theme: “Anticipating Africa’s Agricultural Transformation Pathways in the Context of Climate Change: Lessons from the Current Regional Drought”

  • Tegemeo Hosts 3rd Annual ReNAPRI Conference 2016

    Tegemeo Hosts 3rd Annual ReNAPRI Conference 2016

    Conference theme: “Anticipating Africa’s Agricultural Transformation Pathways in the Context of Climate Change: Lessons from the Current Regional Drought”

  • Tegemeo Hosts 3rd Annual ReNAPRI Conference 2016

    Tegemeo Hosts 3rd Annual ReNAPRI Conference 2016

    Conference theme: “Anticipating Africa’s Agricultural Transformation Pathways in the Context of Climate Change: Lessons from the Current Regional Drought”

  • TEGEMEO COST OF PRODUCTION ASSESMENT 2016

    TEGEMEO COST OF PRODUCTION ASSESMENT 2016

    Establishing Cost of Rice Production Year 2015

  • kevin at agribenchmark 2018 - 2

    kevin at agribenchmark 2018 - 2

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    kevin at agribenchmark 2018 - 1

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    kevin at agribenchmark 2018 - 3

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Tegemeo Institute of Agricultural Policy and Development is a policy research institute under the Division of Research and Extension of Egerton University.

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Efficiency in cess collection will improve revenue collection in County Governments.

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… Cess collection accounts for about 2% of countys’ revenue and it’s recommended that counties should continue charging it since it’s an important source of income. However, revenue collection from cess has been low and is attributed to visual estimation of trucks load capacity by collectors without verifying the quantities or weight charged for. Improving cess collection thus requires rethinking the collection procedures and methods.

Cess is a levy imposed on tradeable agricultural produce by county governments. It is intended to help improve production and distribution of agricultural commodities. Before the new Constitution became effective, Agriculture Act Cap 318, Section 192A gave powers to Local Authorities through consultation with and the consent of Minister for Local Government to collect produce cess. The Act also directed that 80 percent of the cess collected be used to maintain and improve infrastructure and other services for the agriculture sector. The promulgation of the new Constitution (2010) ushered in two types of governments, national and the county governments thus rendering the old laws redundant. The counties were authorized to collect taxes, including cess to deliver services to their people. Contrary to opinion held by Millers and the public in general, cess is not charged in every county while maize is on transit. It is charged at the source county and destination markets. Transporters only need to show proof of payment at the source county.
While this is an important source of revenue, losses have been reported which could be attributed to lack of verification of the actual number of bags of maize being transported. It has been established that cess collectors instead opt for arbitrary levying depending on their agreement with the transporters. It is a common practice by many traders to fill the vehicles way beyond the required capacity in order to minimize the unit cost.

While the new Constitution allows counties to charge cess, there are perceptions that rates have increased in the counties, which may not necessarily be the case. In the counties visited by the Tegemeo Institute research team, cess rates have changed little if at all, from what was charged by local government authorities. What has changed is the number of collection points, which could be a basis of this perception. Traders aggregating maize pay cess in all the counties where they source the commodity as well as the county in which they are based. They have devised various ways to avoid/lower taxation mainly by use of extended bags. For instance, a standardized bag of potatoes weighs 50 kg but traders use extended bags that weigh up to 70 kg, but still pay the same amount of KES 40 as cess levies.

The survey conducted by Tegemeo Institute established that cess contributes about 5% to the overall cost of marketing maize in Kenya. It is the main levy charged on maize and Irish potatoes, with trade licenses being the other form of taxation. County revenue officials justified levying cess to support infrastructure development in the counties and other services including agriculture. Cess collection goes to the general treasury pool to be used together with other county funds and is allocated based on the priorities of counties.

According to Nicholas Odhiambo, a researcher at Tegemeo Institute, Cess collection seems to benefit the destination markets more than the source county. For example Trans Nzoia county charges KES 17 for a bag of maize, while the same bag is charged KES 70 in Nairobi. In trading 15 million bags of maize, North Rift counties will collect KES 255 million, while Nairobi County would collect KES 954 million. Odhiambo adds that the study suggests the restructuring of cess collection mechanisms at the county level. “County governments should think of introducing appropriate technologies for weight measurement and verification. This approach will reduce loss of revenue at cess collection points”, he says. Adoption of electronic receipts which are already being implemented in Nakuru County can streamline and enforce compliance with cess collection procedures to increase revenue. In addition, counties should collaborate and introduce heavy fines on offenders at each county to discourage defaulting.

Report by Nthenya Kinyumu and Nicholas Odhiambo

Tegemeo's Research Associates

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