A reasonable degree of predictability with respect to the level of tax rates and tax bases shall be maintained, considering any tax reforms that may be made in the future.”

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A reasonable degree of predictability with respect to the level of tax rates and tax bases shall be maintained, considering any tax reforms that may be made in the future.”

 

It is of essence to note that with regard to b (i) above, the county could not meet this fiscal responsibility resulting from exogenous variables relating to increase in wage bill. These variables include SRC salary harmonization circulars for public servantsand negotiated Collective Bargaining Agreements (CBAs) for healthcare workers. These circulars and CBAs were effected and counties were not allocated extra resources to cater for the new obligations.