Effect Of Administrative Strategies On Revenue Collection Efficiency In Machakos County

Abstract

Despite devolution of funds to the county government having promising positive effect on development and service delivery at the grassroots, the revenue collection among these counties is insufficient to fund these projects and ensure effective service delivery. Thus, it is not statistically proven the effect of; revenue diversification, technology adoption and human capital management strategies on the revenue collection efficiency in Machakos County. This study sought to unlock the gap by assessing effect of administrative strategies on revenue collection efficiency in Machakos County and specifically, effect of; revenue diversification, technology adoption and human capital management strategies on the revenue collection efficiency in Machakos County. The underpinning theories included; portfolio theory, Henri Fayol Administrative Theory, and administration theories. This study used descriptive research design to gather information in the area of research on the assessment of the effect of administrative techniques on the quality of revenue collection efficiency in Machakos County. The study used the census as the target population was small and easily manageable where the target population as a whole was engaged in analysis. Using a drop-and-pick method, a structured questionnaire was directly distributed to participants in order to gather research data from primary sources. The validity and reliability of the questionnaire were examined before use. Descriptive statistics and inferential analysis were used to analyze the data, which was then described, illustrated, and explained using narration and data analysis powered by SPSS tools. The study concludes that at 5% significance level; Revenue diversification have a significantly moderate positive effect on revenue collection efficiency in County Government of Machakos (r=0.421; p=0.012). technology adoption moderately and significantly affects revenue collection efficiency in Machakos County positively (r= .432; p=0.008), and human capital management strategies has a significantly and moderately positive effect on the revenue collection efficiency in Machakos County (r=0.321=0.031). The study recommends that the County Government of Machakos should strengthen its revenue diversification through creatively and innovativeness establishing diverse and productive revenue diversification, appreciate the power in technology and therefore invest significantly in technology adoption, invest significantly in human capital management policies which champion for quality, experienced and professionalism & motivation.