REVENUE SYSTEMS AUTOMATION AND REVENUE COLLECTION PERFORMANCE OF COUNTY GOVERNMENTS IN KENYA
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Abstract
Revenue systems automation entails investing in modern technologies such as ameliorating the revenue systems and investing in new technologies for integration and information sharing to enhance the efficiency and effectiveness of the system. Governments and organizations automate revenue collection for efficiency and effectiveness in revenue collection and the Kenyan government is no exception. Kenya has a two-tier government comprising of the National Government and the County Governments. There are 47 county governments which receive a percentage of revenue from national government allocation and are also required to raise local revenue. However, according to the reports by the controller of Budgets, county governments have been struggling to meet the own-source revenue collection targets thus necessitating the need for this study to find out the relationship between revenue systems automation and revenue collection since numerous scholars have in different contexts evaluated the aspects of automation of revenue collection systems as a measure used by governments to maximize revenue collection. The dimension of revenue systems automation is important in explaining the revenue collection performance of county governments in Kenya and it is in this view that this study sought to establish the relationship between revenue system automation and revenue collection performance of county governments in Kenya.
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References
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Egwali, A. O., & Otokiti, K. (2018). Automated Revenue Collection System : A Case Study of Edo State Jobs Initiative. The Pacific Journal of Science and Technology, 19(2), 242–252.
Gidisu, E. T. (2016). Automation System Procedure Of The Ghana Revenue Authority On The Effectiveness Of Revenue Collection ( A Case Study of Customs Division ). Unpublished Thesis: Kwame Nkrumah University of Science and Technology.
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Mazibuko, G. P. (2013). The Impact Of The Municipal Billing System On Revenue Collection In Selected South African Cities. Unpublished Thesis: University of Pretoria.
Min, W., & Yanting, C. (2018). The Challengesn and Countermeasures of Tax Collection and Administration in China Under the Background of “Internet +.” Advances in Economics, Business and Management Research, 63(2), 79–86.
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Rweshobora, K. (2017). Using Number Recognition Techniques To Automate The Revenue Collection At Mini Bus Terminals : A Case Of Dodoma Municipal. Unpublished Master of Information Technology: University of Dodoma.
Sabin, E. A. (2015). The Effect of Taxation on Microeconomic Growth in Nigeria. International Journal of Economics, Commerce and Management, III(4), 1–11.
Selfano, O. F., Sarah, C., & Peninah, A. (2014). Integrated Financial Management Information System and Its Effect on Cash Management in Eldoret West District Treasury , Kenya. Internation Journal Of Business and Social Sciences, 5(8), 31–37.
Tahiru, F., Agbesi, S., Osei-Owusu, A., Tahiru, F., & Agbesi, S. (2014). Investigating The Challenges In Revenue Collection Process: The Case Study of Ghana AMA Property Rate Collection. International Journal of Innovation and Scientific Research ISSN, 11(2), 2351–8014.
Ataro, P. O., Muturi, W., & Wandera, R. W. (2016). Factors Affecting Revenue Collection Efficiency in County Governments in Kenya : A Case Study of Trans - Nzoia County, 3(2), 85–90.
Bawaneh, S. S. (2017). Tax Collection Mechanism Back to Basics from Tax Bureaucracy to Tax Farming : The Case of Jordan. International Journal of Business and Social Science, 8(12), 22–25.
Besley, T., & Persson, T. (2013). Taxation and Development (pp. 51–110). Elsevier.
Bird, R. M. (2010). Subnational Taxation in Developing Countries A Review of the Literature. Poverty Reduction and Economic Management Network, (October, 2010), 1–56.
Egwali, A. O., & Otokiti, K. (2018). Automated Revenue Collection System : A Case Study of Edo State Jobs Initiative. The Pacific Journal of Science and Technology, 19(2), 242–252.
Gidisu, E. T. (2016). Automation System Procedure Of The Ghana Revenue Authority On The Effectiveness Of Revenue Collection ( A Case Study of Customs Division ). Unpublished Thesis: Kwame Nkrumah University of Science and Technology.
Gituma, H. K. (2017). Determinants of Effective Revenue Collection by Embu County, Kenya. Unpublished Master of Business Admnistration Thesis: University of Embu.
Henry, J. O., & Bogonko, J. (2018). Influence of Automation on Revenue Collection by the County Government of Nakuru, Kenya. International Journal of Economics, Commerce and Management, 1(1), 230–245.
Karimi, H. (2017). Effect Of Technology And Information Systems On Revenue Collection By The County Government Of Embu , Kenya. International Academic Journal of Information Systems and Technology, 2(1), 19–35.
Kassim, K. J. (2013). Revenue Collection Strategies In Local Government Authorities: The Case Of Temeke Municipal Council. Unpublished Master of Science in Accounting and Finance Thesis: Mzumbe University.
Kimutai, D. B. (2017). Revenue Mobilization Approaches and their Influence on County Socio-Economic Development in North Rift Region. Moi University.
Kondo, E. M. (2015). The effect of Revenue Enhancement Strategies on Financial Performance of Kenya Revenue Authority. University of Nairobi.
Kothari, C. R. (2004). Research Methodology. New Age International (P) Limited, Publishers.
Latunde, Y. C. (2016). Quantitative Research Methods. New York: Palgrave Macmillan.
Lelei, P. K., & Ombui, K. (2018). Determinants of Optimal Revenue Collection in County Governments in Kenya : A Case Of Bomet County. International Journal of Management and Commerce Innovations, 6(1), 91–99.
Ligeyo, V. O. (2019). System Automation and Revenue Collection in Siaya County Government, Kenya. University of Nairobi.
Littlejohn, S. W., & Foss, K. A. (Eds.). (2009). Encyclopedia of communication theory (Vol. 1). Sage.
Mazibuko, G. P. (2013). The Impact Of The Municipal Billing System On Revenue Collection In Selected South African Cities. Unpublished Thesis: University of Pretoria.
Min, W., & Yanting, C. (2018). The Challengesn and Countermeasures of Tax Collection and Administration in China Under the Background of “Internet +.” Advances in Economics, Business and Management Research, 63(2), 79–86.
Mutisya, M. J. (2014). Effects of an Intergrated Revenue Collection System and Challenges Facing Its Implementation in Machakos County By : Justus Mutisya Mathew a Research Project Submitted in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Bus.
Namusonge, P. G. (2018). Effects of Automation of Revenue Collection on the Performance of County Government : A Case Study of Trans Nzoia , County, 10(11), 118–124.
Ngotho, J., & Kerongo, F. (2014). Determinants of Revenue Collection in Developing Countries: Kenya’s Tax Collection Perspective. Journal of Management and Business Administration, 1(1), 1–9.
Nyanumba, P. . (2018). Influence of Financial Sustainability on Performance of Counties in Kenya. Jomo Kenyatta University of Agriculture and Technology.
Njeru, C. W. (2017). Effect of Automation of Services on Revenue Generation at the National Transport and Safety Authority, Kenya (Doctoral dissertation, University of Nairobi).
Okiro, A. (2015). The Effect of E-Payment on Revnue Collection by the Nairobi City County Government. University of Nairobi.
Owino, O., Senaji, T., & Ntara, C. (2017). Effect of innovation in revenue collection processes on organizational performance of Nairobi City County. International Academic Journal of Human Resource and Business Administration, 2(3), 361–380.
Oyugi, I. G. (2014). The effect of automated service on financial performance of savings and credit cooperative societies licenced by sacco society regulatory authority in Kenya (Doctoral dissertation, University of Nairobi).
Rogers' innovation diffusion theory (1962, 1995). In Technology adoption and social issues: Concepts, methodologies, tools, and applications (pp. 1558-1571). IGI Global.
Rweshobora, K. (2017). Using Number Recognition Techniques To Automate The Revenue Collection At Mini Bus Terminals : A Case Of Dodoma Municipal. Unpublished Master of Information Technology: University of Dodoma.
Sabin, E. A. (2015). The Effect of Taxation on Microeconomic Growth in Nigeria. International Journal of Economics, Commerce and Management, III(4), 1–11.
Selfano, O. F., Sarah, C., & Peninah, A. (2014). Integrated Financial Management Information System and Its Effect on Cash Management in Eldoret West District Treasury , Kenya. Internation Journal Of Business and Social Sciences, 5(8), 31–37.
Tahiru, F., Agbesi, S., Osei-Owusu, A., Tahiru, F., & Agbesi, S. (2014). Investigating The Challenges In Revenue Collection Process: The Case Study of Ghana AMA Property Rate Collection. International Journal of Innovation and Scientific Research ISSN, 11(2), 2351–8014.