Organizational Practices and Revenue Collection in Garissa County, Kenya
Abstract
Garissa County is among the county
governments in Kenya experiencing dismal
performance in revenue collection as
depicted by the small percentage of their
own source revenue and failure to achieve
its revenue targets. This had affected the
county’s operations in terms of meeting its
financial obligations to service providers
and contractors as well as service delivery.
This therefore called for a study to assess
the issues affecting the performance in
revenue collection of these counties
whereby the study assessed how a number
of practices within the counties, particularly
Garissa County influenced revenue
collection in the county. The purpose of the
study was to assess the effect of
organizational practices on revenue
collection in Garissa County, Kenya. The
study sought to determine the effect of
personnel training and motivation, tax
payer education, revenue monitoring, as
well as technology and automation on
revenue collection in Garissa County. The
study was guided by the optimal tax theory,
the agency theory, the budget theory and
the technology acceptance theory. The
study adopted a descriptive research design.
The study targeted all the 237 senior and
middle level management employees in the
various county ministries and departments.
The study used stratified sampling method
in selecting the sample. The study used both
primary and secondary data. Primary data
was gathered using semi-structured
questionnaires. Secondary data was
gathered using secondary data collection
template for complementary purposes.
Qualitative data analysis based on the
responses from open ended questions was
conducted using thematic analysis. The
quantitative data analysis was aided by use
of the Statistical Package for Social
Sciences Version 20. Both descriptive and
inferential statistics were produced.
Frequencies, percentages, means and
standard deviation were used in describing
the data collected while Pearson correlation
coefficients and regression coefficients
formed the inferential statistics. The study
used a multiple linear regression model to
show the relationship between
organizational practices and revenue
collection in Garissa County. The study
found that personnel training and
motivation, tax payer education, revenue
monitoring and technology and automation
had a positive and significant effect on
revenue collection in Garissa County.
Technology and automation was found to
have the largest effect on revenue collection
in the county. The study’s conclusions were
presented using frequency tables, pie
charts, diagrams. The study concluded that
revenue collection in Garissa County was
significantly affected by organizational
practices adopted within the county
government. The study concluded that
enhanced revenue collection in the county
would be attained when the county adopted
or enhanced the implementation of
favourable practices within the county
government. Several recommendations
were made among them that the county
government through the departments of
finance and accounts should increase
budgetary allocations towards programs for
developing the capacity of revenue clerks
and other revenue administration teams in
order to enhance their efficiency in
undertaking their duties. The study also
recommended that the HR department
should develop clear and reasonable reward
systems and incentive plans for motivating
revenue clerks to deliver in their duties. The
study recommended that the county
government should set aside adequate
budgetary allocations towards developing
the ICT infrastructure and other ICT
support services required in setting up
integrated information management
systems touching on revenue collection and
management in the county. The study also
recommended that there should adequate
facilitation and support by the county
government that is accorded to revenue
monitoring committees in order to ensure
that they independently carry out their
work. The study further recommended that
the relevant departments involved in
monitoring revenues at the county should
have adequate budgetary allocations so that
the necessary structures and resources
needed to facilitate the revenue monitoring
exercises are availed.