Effect of revenue collection on service delivery: a case of Nairobi County.
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Date
2019
Authors
Chumba, Gladys Jerotich
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Revenue is income that a company receives from its normal business activities, it is normally derived from the sale of goods and services to customers. County governments bare the sole responsibility of delivering services to the community such as education, health, water, sanitation and garbage, transport and infrastructure.The purpose of the study was to investigate the effect of revenue collection on service delivery taking a case study of Nairobi County, Kenya. . The specific objectives were to determine the effect of sources of revenue, effect of reforms and modernization and effect of revenue enhancement plan on service delivery in Nairobi County. The study was guided by displacement theory, optimal theory taxation and the public finance theory. The study adopted a descriptive research design. The study targeted 230 taxpayers and 20 tax officers in Nairobi County. A sample of 115 taxpayers and 20 tax officers was considered. The study used primary data collected using structured questionnaires. Both primary and secondary data was used where questionnaires were employed to collect primary data while secondary data was obtained from Nairobi County budgetary reports and financial years reports and academic materials. Both descriptive statistics and inferential statistics was carried out with the help of the SPSS software. The findings indicated that sources of revenue, reforms and modernization, revenue enhancement plan signficantly affects service delivery in Nairobi County.Thus the study recommends that the management of Nairobi County should seal loop holes that make them lose tax they collect from various sources and this can be done by enhancing accountability in their systems. The Nairobi County management should also hold workshops for the county revenue officers to train them on reforms and modernization of operations in tax collection.
Description
PROJ 354.93 CHU
Keywords
Tax Avoidance, Tax Compliance, Tax Evasion