Revenue Collection Efficiency in the County Government of Kericho, Kenya

Abstract

Development of effective means of collecting revenue has been an essential issue with regards to revenue and tax collection in the country is. The introduction of innovative procedures in the counties modernizes and ensure efficient that taxes and revenues are efficiently collected. Thus, the County Government of Kericho in pursuit of this initiated adoption of intensive means of enhancing revenue collection. This was aimed at improving the level of revenue collection among its six Sub-Counties namely; Ainamoi, Belgut, Bureti, Kipkelion East, Kipkelion West and Soin/Sigowet. The study examines the factors and evaluates their efficiency on revenue collection in a bid to meet the county’s revenue requirements for service delivery. The study objectives were; to establish the effect of revenue collection sources on the efficiency of revenue collection, to determine the effect of adoption of technology on the efficiency of revenue collection. Descriptive survey research design was used. The target populations were 242 respondents where 30% was sampled. Descriptive and inferential statistics was used to examine the effects of the independent variables on the dependent variable. The study found out that the adoption of technology increases the revenue collection efficiency by 0.438. The study recommends that the county government need to adopt technology in revenue collection hence structures need to be put in place by the county government on the adoption of technology in revenue collection.