Browsing by Author "Hassan, Abdirahman N."

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    Assessing The Factors Affecting the Revenue Collection Performance of Counties in Kenya
    (KCA University, 2015) Hassan, Abdirahman N.
    Although the county revenue management is the vehicle to economic growth and development; and efficient service delivery at the counties in Kenya, the revenue collection in various counties of Kenya faces serious challenges. The general objective of the study was to assess the factors affecting revenue collection performance of counties in Kenya in an effort to make recommendations for ensuring excellent performance of revenue collection. Specific objectives of the study were to establish the influence of revenue sources, revenue collection administration, information communications technology and staff capacity on revenue collection performance of Garissa County in Kenya. The study was based on the public choice theory and tax compliance model. The study used descriptive survey design. The study considered a target population of 136 officers of Garissa County government. Since the target population is accessible and manageable the study used census. The study used a structured questionnaire for collecting primary data from the selected respondents. Descriptive statistics, correlation and regression analysis were sued to analyze data. Quantitative data was analyzed with assistance of Statistical Package for Social Scientists (SPSS). The study established that revenue source significantly influenced revenue collection performance. Further, revenue collection administration, ICT and staff capacity has a positive and significant effect on revenue collection performance. The study makes the following recommendations. First, the county should ensure that it diversifies its revenue sources to widen its tax and revenue bracket. Secondly, the county government should institute innovative and accountable methods of revenue collection and management. Moreover, the county should adopt ICT in various activities and process of revenue collection to ensure that processes with inefficiencies are removed. Lastly, the study recommends that staff capacity should always be improved to ensure that they can keep up with the needs of revenue collection.