E-government platform attributes and revenue collection Efficiency in selected parastatals using e-citizen in Kenya

Abstract

The increasing reliance on technology within public administration has made the integration of digital platforms essential for efficient revenue mobilization. This study investigated on the effect of key e-Government platform attributes like user compliance, system integration, and real-time reporting on revenue collection efficiency in selected Kenyan parastatals using the e-Citizen platform, with digital infrastructure as a moderating factor. The study was grounded in the Technology Acceptance Model (TAM), Diffusion of Innovation (DOI) Theory, Agency Theory, and the Resource-Based View (RBV) Theory to explain and understand the study. Additionally, the research adopted a descriptive-explanatory research design with primary data being collected using semi-structured questionnaires from 215 staff across seven parastatals. Analysis using Structural Equation Modelling (SEM) showed that system integration (β = 0.31, p < 0.001) emerged as the strongest predictor, followed by user compliance (β = 0.22, p = 0.006) and real-time reporting (β = 0.18, p = 0.017). The baseline model explained 55% of the variance in efficiency (R² = 0.55), while the moderated model incorporating digital infrastructure explained 59% of the variance in efficiency (R² = 0.59), indicating improved explanatory power. Moderation analysis revealed that digital infrastructure significantly strengthened the effects of user compliance (β = 0.12, p = 0.043) and system integration (β = 0.15, p = 0.004) on efficiency but had an insignificant effect on real-time reporting (β = 0.05, p = 0.327). The study concludes that strong system integration, timely reporting, and user compliance enhance accuracy and accountability, while robust digital infrastructure amplifies these effects. The findings offer actionable insights for policymakers to strengthen Kenya’s revenue mobilization through strategic investment in infrastructure, digital literacy, and system reliability.