Corruption and Fiscal Imbalance in Kenya: A Meta-Analytic Study of Revenue Collection and Budget Deficits
Abstract: This paper examines the impact of corruption on the fiscal performance of Kenya with special interest on how it has affected budget deficits and revenue collections in the period 2013-2023. Since 2013 the fiscal reforms such as the iTax system and the Public Finance Management Act and program-based budgeting have not resulted in Kenya overcoming the long-term revenue deficit and increasing fiscal imbalances. In order to test this paradox, the paper utilizes a quantitative meta-analytic methodology, using the evidence presented by Four empirical studies and state financial reports to establish the overall size and nature of the relationship between corruption and major fiscal indicators. The analysis is informed by the Public Choice, Principal- Agent, and Fiscal Illusion theories, which explain corruption as a failure in governance that undermines the ability to raise revenue and overestimates the impact of spending on the population. The above pooled findings show that corruption and fiscal performance are moderately and strongly negatively correlated (r = -0.44, p
Keywords: corruption, budget deficit, revenue collection, fiscal performance, Kenya
How to Cite?: Geofry Okoth Olang, "Corruption and Fiscal Imbalance in Kenya: A Meta-Analytic Study of Revenue Collection and Budget Deficits", Volume 15 Issue 1, January 2026, International Journal of Science and Research (IJSR), Pages: 1001-1015, https://www.ijsr.net/getabstract.php?paperid=SR26111171033, DOI: https://dx.doi.org/10.21275/SR26111171033