Factors influencing revenue collection in county governments: a case study of Kirinyaga County.
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Date
2019
Authors
Orwa, Lawrence Otieno
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Aim of this study is to investigate the factors influencing revenue collection in county governments. The study was guided by the following specific objection ; to determine the influence of computerized systems on revenue collection in the county, to examine how internal controls affects revenue collection in the county and to assess the extent to which staff competence influence revenue collection in the county. The findings of the study will inform the KRA Management Board on the options for improvement of its revenue collection in county government so as to ensure that the Authority is able to achieve its set revenue collection targets over the respective financial years. In addition, the study was relevant because its findings may be useful to policy makers who are in a position to make laws related to revenue collection at the county government and local authorities. Proper revenue collection and management at the county level is likely to lead to dire financial consequences on taxpayers and government activities. The results on how computerization, internal controls and employee competencies influence revenue collection patterns at the county governance levels enabled county governments to have stable GDPs leading to economic stability. Additionally, it provided sufficient knowhow to county government personnel to adopt correct mechanisms and management of revenue. The study also stands to benefit future researchers, scholars, and academicians who may wish to study tax administration or related subject. The study adopted descriptive design. The target population comprised of employees and officials in the revenue department in Kirinyaga County totaling 500 individuals. This study will use stratified random sampling strategy. The sample size of the study was 83 calculated by means of Nassiuma's (2000) formula. The study adopted the primary and secondary data. The study research instruments used closed structured questioner. The study analyzed data by used of life and descriptive statistics. Life statistics emphasize of multiple regression, correlation and anova. Descriptive statistics comprises of mean, standard deviation, frequencies and mode. Both analyses used SPSS version 20.
Description
PROJ 338.91 ORW
Keywords
Government revenue, Revenue collection, Revenue enhancement plans