Effects of Automation of Revenue Collection on the Performance of County Government: A Case Study of Trans Nzoia, County Government. Kenya

Abstract

There is an increasing need by the government to collect much revenue by way of taxes to face the increasing financial expenditures budgeted by the country. The study aimed at assessing the impact of automation of revenue collection process on organizational performance, a case study of Trans Nzoia County. The objective of the study were to determine the effect of communication and the performance of Trans Nzioa county government. The design of this research was a descriptive survey research. The population for this study composed of 7 top level managers, 15 Accountant and 40 Revenue collectors. Stratified proportionate random sampling technique was used to select the sample of 62 respondents. The study used a semi structured self-administered questionnaire to collect data from the respondents. Quantitative data was analyzed by descriptive analysis using SPSS and presented in form of frequency tables. Content analysis was used for the qualitative data and then presented in prose. The study also conducted a regression analysis to establish the relationship between variables. The study concluded that online process of automation of revenue collection processes influence performance in Trans Nzioa county government office to a great extent.The study further concludes that automation of revenue collection processes offers great deal of effective management; The study concludes that online payment process of automation of revenue collection processes influence performance in Trans Nzioa county government office to a great extent. Further, the study concludes that time saving, compliance with government rules, controlled cross-border flow of goods, revenue payment channels and that collection costs influence performance in Trans Nzioa county government office to a great extent. The study also concludes that online response process of automation of revenue collection processes influence performance in Trans Nzioa county government office to a great extent. As well, the study established that risk management, tax data entry and that feedback influence performance in their office.  From the findings, the study recommends that automation of the revenue management process should be improved to enhance efficiency in the revenue collection process. The county should maximize employee’s multi-dimensional abilities for better performance and hence improve revenue collection.  The study further established that reliable online communication influences performance in the Trans Nzioa county government office. As a result, this study recommends that the administration at the County offices invest heavily in communication especially online communication amongst members. This will help to attain maximum possible benefits of online receipting process. The study therefore recommends that the County should make a full migration to online payment process of all large transactions.

Keywords: Communication, Automation of Revenue Collection, Performance