5.2018

Permanent URI for this collection

http://10.150.1.119/handle/123456789/2622

Browse

Browsing 5.2018 by Subject "Financial Performance"

Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    Effect of Revenue Collection Strategies On Financial Performance of County Governments in Kenya
    (KESRA/JKUAT - Unpublished research project, 2018) Wahome, Anthony Matiru
    The purpose of this study was to investigate the effects of revenue collection strategies on financial performance by the county governments in Kenya. The specific objectives of the study were to determine effects of E-payment system, penalty waiver and agency notice on financial performance of the county government. In research methodology, the study focused on descriptive research design where a target population of 334 respondents was retrieved from employees in revenue collection departments (middle level management) in Nairobi County Government, Kiambu County Government and also Machakos County Government. Sampling was conducted using stratified random sampling techniques where a sample size of 100 respondents was retrieved using 30% of the target population. Questionnaire and secondary data was used as data collection tool where data analysis was conducted using Microsoft excel with presentation being carried using percentage tables and figures. In data analysis, the study identified that Nairobi county recorded 58% effectiveness in e-payment revenue collection strategy, Kiambu county government recorded 53% effectiveness in e-payment revenue collection while in Machakos county government recorded 47% effectiveness in e-payment system. The study also identified that penalty waiver was effective at a rate of 20%, 17% and 22% in Nairobi County government, Kiambu county government and also Machakos county government respectively while agency notice was effective in Nairobi County government, Kiambu county government and also Machakos county government at a rate of 17%, 24% and 26% respectively. The study concluded that e-payment system, penalty waiver and also agency notice are effective revenue collection strategies in county governments and that there is relationship between financial performance of county governments’ and e-payment system, penalty waiver and Agency notice. It was however recommended that for effective implementation of this strategies, effective monitoring and evaluation, management commitment and also stakeholders’ engagement should be enhanced. County governments were also recommended to review their agency notice policies.