| dc.description.abstract | Revenue collection refers to the process of boosting government income through various
means, including taxes, fees, and other revenue sources. It plays a vital role in public finance
by providing the funds needed for government expenditures and services. This research aims
to examine how revenue collection practices impact the performance of county governments
in Kenya. The study's specific objectives were to assess the effects of different revenue
collection methods, such as automatic payments, in-person collections, automatic billing, and
mobile payment collections, on the financial performance of county governments. The
research methodology employed a descriptive research design and involved data collection
from 141 individuals working in the revenue collection departments of Kenya's 47 counties.
The survey drew on several theoretical frameworks, including Agency theory, Resource Based View theory, Technology Acceptance theory, Optimal Taxation theory, and
Institutional theory. Participants completed questionnaires to provide primary data, and data
analysis was carried out using SPSS version 25. Both inferential and descriptive statistics
were used to quantitatively analyse the data, while content analysis was employed to assess
qualitative data in a statistical manner. The study utilized the Pearson product-moment
correlation to determine the relationship between independent and dependent variables and
used multiple regression to gauge the extent and direction of the impact of revenue collection
practices on financial performance. The study's findings indicated positive perceptions related
to convenience, citizen satisfaction, revenue collection efficiency, transparency, and security
when it comes to automatic revenue payment methods. In-person collection methods were
viewed as effective in maintaining personal connections with citizens and positively
impacting transparency and revenue collection rates. However, concerns were raised
regarding payment delays, lower compliance rates, accessibility challenges, long waiting
times, cash handling risks, and high maintenance costs. Ultimately, the study concluded that
in-person collection practices did not have a significant impact on county financial
performance. On the other hand, automatic billing revenue collection were generally
perceived positively by respondents, with perceived benefits including simplified revenue
collection processes, improved customer satisfaction and loyalty, and enhanced transparency.
The study recommended that automatic billing revenue collection is likely to have a
significant positive influence on county financial performance. Mobile money payment
practices received favourable feedback, with respondents indicating improvements in
accuracy, collection ease, efficiency, and payment compliance. The study concluded that
revenue collection through mobile money payments is highly statistically significant and is
likely to have a substantial positive impact on county financial performance. As a result, the
study recommended that county governments consider further investments in and
development of automatic revenue payment systems, with a focus on enhancing convenience,
transparency, and security to maximize their potential to improve financial performance.
Additionally, the research proposed that similar studies be conducted in other public
institutions in Kenya | en_US |
