EFFECT OF MONITORING AND EVALUATION IN OPTIMIZATION OF REVENUE COLLECTION IN COUNTY GOVERNMENTS OF WESTERN KENYA
Abstract
Governments are aiming at increasing revenue collection through strategic innovations and measures that helps in maximizing revenue. There have been significant shortages in revenue collection at all levels of government as a result there are innovations and strategies that the governments comes up with so that to optimize the revenue. The purpose of the study was to assess the strategic innovation on revenue collection that optimized the amount of revenue collection in county governments of Western Kenya. The study was guided by the following objective: to determine the influence of monitoring and evaluation on optimization of revenue collection in county governments of Western Kenya. A survey research design will be used in the study. The target population consisted of all revenue staff in the 4 identified counties. A census inquiry was used to study all the revenue staff. The study population to be used therefore consisted of 32 staff from Busia County, 29 from Kakamega County, 24 from Bungoma County and 25 from Vihiga County leading to total of 110 sampled respondents. By employing survey research design, data was collected using a questionnaire after ascertaining its content validity through experts and internal consistency reliability through cronbach alpha result. Data was then analyzed using descriptive and inferential statistics. The study employed regression analysis with aim of determining the significant relationships between the independent and the dependent variable sets. The government of Kenya is able to identify the challenges facing the county government revenue collection in optimizing revenue collection. Also, the country is able to know the importance of ranking the counties, provinces in terms of the amount of revenue collected. The study revealed that monitoring and evaluation affects optimization of revenue collection in Western Kenya (P=0.004). The study concluded that monitoring and evaluation affects optimization of revenue collection in Western Kenya. The study recommended that the county governments of western Kenya need to improve the efficiency and effectiveness of monitoring and evaluation in order to increase the level revenue collection in the counties.
Keywords: Strategic Innovation; Monitoring and Evaluation; and Optimization of Revenue Collection
CITATION: Walubengo, I. S., Kimutai, G., & Mbaraka, R. (2023). Effect of monitoring and evaluation in optimization of revenue collection in county governments of Western Kenya. The Strategic Journal of Business & Change Management, 10 (1), 204 – 218.
Full Text:
PDFReferences
Aizenman, J., Kletzer, K., & Pinto, B. (2007). Economic growth with constraints on tax revenues and public debt: implications for fiscal policy and cross-country differences (No. w12750). National Bureau of Economic Research.
Awitta, M. (2010). Effectiveness of Revenue Collection Strategies at Kenya Revenue Authority in Nairobi. Masters Project, University of Nairobi
Bagozzi, R. P., Davis, F. D. & Warshaw, P. R. (1992). Development and test of a theory of technological learning and usage. Human Relations,7, 660–686, doi:10.1177/001872679204500702.
Bagozzi, R.P. (2007). The legacy of the technology acceptance model and a proposal for a paradigm shift, Journal of the Association for Information Systems,4, 244–254.
Brill, A., & Hassett, K. A. (2007). Revenue-maximizing corporate income taxes: the Laffer curve in OECD countries.
Buyonge, C. (2007). Emerging issues on the role of customs in the 21st century: An African focus. World Customs Journal, 1, 55-62.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Davis, F. D., Bagozzi, R. P., Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models, Management Science, 35, 982–1003, doi:10.1287/mnsc.35.8.982.
Engela, R., & Ajam, T. (2010). Implementing a government-wide monitoring and evaluation system in South Africa. World Bank, Washington, DC.
Gidisu, T. E. (2012). Automation System Procedure of the Ghana Revenue Authority on the Effectiveness of Revenue Collection: A Case Study of Customs Division. MBA Thesis, Kwame Nkrumah University of Science and Technology.
Hutchcroft, P. D. (2000). Colonial masters, national politicos, and provincial lords: central authority and local autonomy in the American Philippines, 1900–1913. The Journal of Asian Studies, 59(2), 277-306.
Infante, D. A., Rancer, A. S. & Womack, D. F. (1997). Building communication theory. (3rd ed.). Prospect Heights, IL: Waveland Press, Inc.
Kamolo, J. (2014). Analysis of risks that affect value added tax revenue collection by Kenya Revenue Authority. MBA Thesis, University of Nairobi.
Kamolo, J. (2014). Analysis of risks that affect value added tax revenue collection by Kenya Revenue Authority. MBA Thesis, University of Nairobi.
Karori, N., Muturi, W. & Mogwambo, V. (2016). Influence of revenue collection efficiency on the operational performance of Kisii county government, Kenya. Research Project, Jaramogi Oginga Odinga University of Science and Technology
Kombo, K. D. & Tromp, L. A. D. (2006). Proposal and thesis writing: an introduction. Nairobi: Pauline Publications Africa.
Kondo, E. M. (2015). Effectiveness of Revenue Collection Strategies at Kenya Revenue Authority in Nairobi. Master Project, University of Nairobi.
Kothari, C. R. (2008). Research Methodology, Methods and Techniques (2nd ed.). New Delhi: New Age Inter- national (P) Limited. 109-110
Kumar, R. (2011). Research Methodology. A Step-by-Step Guide for Beginners. (3rd Edition). Sage Publications Ltd, Oliver’s Yard, City Road, London.
Kusek, J. Z., &Rist, R. C. (2004). Ten steps to a results-based monitoring and evaluation system: a handbook for development practitioners. World Bank Publications.
Lazarsfeld, P., Berelson, B. & Gaudet, H. (2003). The People's Choice. New York: Duell, Sloan and Pearce.
Littlejohns, P., Wyatt, J. C., & Garvican, L. (2003). Evaluating computerised health information systems: hard lessons still to be learnt. Bmj, 326(7394), 860-863.
Mackay, K. (2006). Institutionalization of monitoring and evaluation systems to improve public sector management. World Bank.
Masese, W. (2011, January 15). Daily Nation. Retrieved January 28, 2017, from KRA Automation: http://www.nation.co.ke/business/Automation-has-boosted- KRA-/996-1090288-gf3uwfz/index.htm.
McKerchar, M. A., & Evans, C. (2009). Sustaining growth in developing economies through improved taxpayer compliance: Challenges for policy makers and revenue authorities. eJournal of Tax Research, 7(2), 171-201.
Mugenda, O. M. & Mugenda, A. G. (2003). Research Methods: Quantitative and Qualitative Approaches. Nairobi: African Centre for Technology Studies (ACTS).
Nwajiaku, K. (1994). The national conferences in Benin and Togo revisited. The Journal of Modern African Studies, 32(3), 429-447.
Nyaga, C. N. (2016). Effect of revenue collection processes innovations on the financial performance of selected county governments in Kenya. Doctorate Dissertation, KCA University.
Okiro, A. (2015). The Effect of E-Payment System on Revenue Collection by the Nairobi City County Government. Doctoral Dissertation, University of Nairobi.
Otieno, C., Oginda, M., Obura, J., Aila, F., Ojera, P. & Siringi, E. (2013) Study of the Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County. Universal Journal of Accounting and Finance, 1(1), 29-33.
Owino, P. O. (2017). Effect of innovation in revenue collection processes on organizational performance of Nairobi City County. International Academic Journal of Human Resource and Business Administration, 2(3), 339-360.
Preker, A. S., Langenbrunner, J., &Jakab, M. (2002). Rich-poor differences in health care financing. Social Reinsurance, 21.
Prichard, W. (2010). Taxation and State Building: Towards Governance Focused Tax Reform Agenda. IDS Working Paper 341. Brighton: Institute for Development Studies.
Rogers, E. M. & Shoemaker, F. F. (1971). Communication of Innovation. New York: The Free Press.
Rogers, E. M. (1962) Diffusion of Innovations. Free Press, New York.
Rogers, E. M. (2003). Diffusion of innovations (5th ed.). New York, NY: Free Press.
Seasons, M. (2003). Monitoring and evaluation in municipal planning: considering the realities. Journal of the American Planning Association, 69(4), 430-440.
Segars, A. & Grover, V. (1993) Re-Examining Perceived Ease of Use and Usefulness A Confirmatory Factor Analysis. MIS Quarterly, 17, 517-525
Shleifer, A., &Vishny, R. W. (2013). Corruption. The quarterly journal of economics, 108(3), 599-617.
Swasy, A. (2016). A Little Birdie Told Me: Factors that Influence the Diffusion of Twitter in Newsrooms. Journal of Broadcasting & Electronic Media, 60(4), 643-656.
Terkper, G. (2009). Coercion, capital, and European states: AD 990‐ 1992. Malden, Massachusetts: Blackwell Publishers Inc.
Venkatesh, V. and Bala, H. (2008). Technology Acceptance Model 3 and a Research Agenda on Interventions. Decision Science, 39(2), 273-312.
Venkatesh, V., & Davis, F. D. (2000). A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, 46(2), 186-204.
Venkatesh, V., Morris, M.G., Davis, F.D., & Davis, G.B. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27, 425-478.
DOI: http://dx.doi.org/10.61426/sjbcm.v10i1.2533
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 3.0 License.
PAST ISSUES:
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.