ASSESSMENT OF INFORMATION AND COMMUNICATION TECHNOLOGY INTEGRATED SYSTEM ON ENHANCED REVENUE COLLECTION IN MANDERA COUNTY, KENYA

Adan Abdi Edin, Dr. Peter Simotwo, Dr. Anthony Alexis

Abstract


Information Communication Technology has come to be an essential integral component in revenue collection in the world today. This study sought to determine level of application of information and communication technology on enhancing revenue collection and how the management of ICT influences revenue collection in Kenyan counties and specifically Mandera County. The research utilized ICT in relation to Technological theories. The study employed a descriptive survey research design. The research used a mixed method where both Quantitative and Qualitative research methods were applied as research techniques. The study was limited to revenue collection in Mandera County, which include: Seven sub counties with a target population of over 10,000 people from which a sample of 134 respondents was identified. Stratified random sample technique was used in this study since the strata would sample sub-counties to archive specific target population as a stratum. The first objective of the study was to establish the level of ICT integrated system on enhanced revenue collection in Mandera County. The findings of the study reveal that ICT integration in revenue collection is still low and tax collection is still on cash and receipt basis. The analysis of data revealed that low adoption of ICT for revenue collection in Mandera County has negatively and significantly influence convenience in revenue collection, accessibility to revenue, and affordability of revenue collection activity and application aspects of revenue collection. Generally, low adoption of ICT has contributed 41.3% in low revenue collection in Mandera County. The study recommended that the county government of Mandera need the integrated ICT system for enhanced revenue collection.

Keywords: Information and Communication Technology, Integrated System, Revenue Collection

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References


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