Department of Accountancy, Finance and Economics

Permanent URI for this collectionhttp://erepository.kibu.ac.ke/handle/123456789/234

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Browsing Department of Accountancy, Finance and Economics by Subject "Kenya"

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    Revenue Collection Strategies and Revenue Generation in Western County Governments, Kenya
    (International Journal of Research and Innovation in Social Science, 2026-02-01) Kirwa, Tecla Cecilia
    Despite the devolved system of governance in Kenya, most of the counties, especially western Kenya, continue to face problems in raising enough own source revenue to fund their operations. As the local governments are under pressure to raise enough internal revenue to finance their operations, the need to adopt transparent and efficient revenue systems is no longer a choice but a requirement. This study sought to examine the relationship between revenue collection strategies and revenue yields in Western Kenyan counties with the goal of identifying best practices, systemic shortcomings, and feasible policy interventions. Guided by Public Financial Management theory the study employed a descriptive research design of 535 employees of county governments working in the revenue department of western counties of Kenya. A sample of 228 was approximated using the Yamane formula. Standardized questionnaires were employed in data collection and validity and reliability was ensured. The findings indicate that electronic payment systems (β= .627, ρ< .05), public enlightenment campaigns (β= .565, ρ< .05), and decentralized collection systems (β= 0.636, ρ< .05) have increased revenue inflows. The study recommends investments in training employees and using real-time auditing systems to boost revenue generation. This is considered to be an achievement of relevance to policy in improving revenue performance in county governments.
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    Technological Tax Reforms and Compliance Among Small and Medium Enterprises in Bungoma County, Kenya
    (Journal of International Business, Innovation and Strategic Management, 2022-10-01) Kabisa, K. N., Kirwa, T. & Atandi, F. (2022).
    Tax compliance is an area of concern in Kenya because of increased burden on borrowing from abroad. Kenya has struggled with persistent budgetary deficits due to an imbalance between government revenue and expenditure. High levels of non-compliance by SMEs have prevented the economy from receiving the necessary funds to address the ongoing imbalance. The Kenyan government has made an effort to bring SMEs under the tax net unfortunately overall level of compliance among SMEs is still low. This study therefore assessed the effect of technological tax reforms on tax compliance among Small and Medium Enterprises in Bungoma County. The study was guided by the Economic Deterrence, Social Influence and Adam smith canons of taxation theories. The study took into account a ten year period from 2011 to 2021 during which the revenue authority had implemented a wide range of tax reforms in an effort to address several tax compliance issues. A descriptive survey design was adopted where a survey was conducted on 1,527 Small and Medium Enterprises in Bungoma County, Out of this target a sample of 317 enterprises was established through Yamane formula and then randomly sampled. Quantitative primary data was obtained through a structured questionnaire then analyzed by both descriptive and inferential statistics. The results of the multiple regression analysis demonstrated that technological tax reforms (β = 0.780, P < 0.05) has a positive and statistically significant effect on tax compliance among Small and Medium Enterprises in Bungoma County. Pearson correlation analysis revealed that there is a moderate positive and statistically significant relationship between technological tax reforms and tax compliance among SMEs in Bungoma county as supported by (r=0.554, p<0.05). This led to the conclusion that an increase investment by Kenya Revenue Authority towards technological tax reforms has a positive results towards tax compliance among SMEs in Bungoma County. Based on that, the study recommends expanded taxpayer education on I tax matters and employing simpler payment methods such as Mobile money services and other mobile banking advancements.