Published Paper Details:

The study aimed to assess four selected factors that affect revenue collection in Machakos County in Kenya: ICT, Training, Government Policy, and Organizational Culture. The study used a descriptive research design with primary data obtained through a structured questionnaire. The target population was 191 employees working in the Machakos County revenue department. A random sampling technique was used to sample 128 respondents. Data collected was analyzed into descriptive and inferential statistics through the use of the Statistical Package for Social Sciences (SPSS)tool. The research found that Information Communication Technology has a 55% great effect and 25% very great effect on revenue collection in the county by creating efficiency in revenue collection. Training has a 45% great extent and a 39% effect to a very greater extent. Government policy affects revenue to a great extent of 33% and a very great extent of 62%. Likewise, Organizational culture has a 42% moderate extent and a 17% effect to a greater extent. The study recommended that Machakos County should ensure the availability of proper ICT infrastructure and training on revenue collection to increase efficiency in revenue collection. The County government should also create suitable and relevant policies and regulations that govern the revenue collection process in the county while reviewing its organizational culture to be in a position to operate efficiently and meet the desired revenue targets. The findings also indicated that the selected variables only predicted a 38.5% variance in revenue collection. Therefore, the study recommends a further study on the other factors (61.5% variance of revenue) that tend to affect revenue collection in counties and their correlation to ensure efficiency in revenue collection and management.