Impact of revenue collection systems on revenue collection levels in County Government of Bomet.
| dc.contributor.author | Korir, Benard Kipkoech | |
| dc.date.accessioned | 2021-05-26T07:52:57Z | |
| dc.date.accessioned | 2022-06-07T06:51:33Z | |
| dc.date.available | 2021-05-26T07:52:57Z | |
| dc.date.available | 2022-06-07T06:51:33Z | |
| dc.date.issued | 2020 | |
| dc.description.abstract | The collection of revenue at both national and county governments has been a big challenge and remains a major obstacle in national government and county governments in achieving their revenue collection targets and economic goals. The situation in Kenya in regard to revenue maximization by country governments has never yield a targeted result. It is for this reason that the current study was conducted to evaluate revenue collection systems and revenue collection levels with a focus on Bomet county government. The target population comprised of 240 finance and revenue officers from 5 Sub-County Offices in Bomet County. The study was guided by systems theory systems, transaction cost theory and technological determinism theory. The study adopted explanatory research design. Primary data was captured through use of closed ended structured questionnaire on five-point Likert scale. Stratified random sampling technique was employed to collect sample from 147 respondents. Data analysis was done using Statistical Package for Social Scientists (SPSS. Descriptive and inferential statistical analysis was employed. The results of the multiple regression analysis revealed that for every use of Automated Revenue Systems, there is an increase in the Revenue Collection Levels in Bomet County by 0.643 unit currencies (β1=0.643, p= 0.000). The results also revealed that for every use of Manual Revenue Systems, there is an increase in the Revenue Collection Levels in Bomet County by 0.239 unit currencies (β2=0.239, p= 0.000). Thus in comparison to the manual system, the study concluded that automated revenue systems have a positive and more significant influence on revenue collection levels in Bomet County. Based on the study findings, the study recommended that Bomet County government should adopt automated revenue systems. The study suggested that future research should be conducted on other determinants of revenue collection levels in Bomet County. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1475 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Automation | en_US |
| dc.subject | Revenue | en_US |
| dc.title | Impact of revenue collection systems on revenue collection levels in County Government of Bomet. | en_US |
| dc.type | Article | en_US |