stdClass Object
(
    [id] => 17374
    [paper_index] => 202508-07-023654
    [title] => EFFECT OF DIGITALIZED TAX SYSTEM ON REVENUE COLLECTION EFFICIENCY IN KISUMU COUNTY
    [description] => 
    [author] => Ageya Collins Ochieng, Dr.Yasin Kuso Ghabon
    [googlescholar] => 
    [doi] => 
    [year] => 2025
    [month] => August
    [volume] => 12
    [issue] => 8
    [file] => fm/jpanel/upload/2025/August/202508-07-023654.pdf
    [abstract] => Kisumu County, Kenya, faces significant challenges in revenue collection, due to inefficiencies in tax administration, high compliance costs and widespread tax evasion, undermining the county’s ability to generate adequate own-source revenue (OSR) for development projects. According to the Commission on Revenue Allocation (2022), Kisumu County collected KES 1.2 billion in OSR in the 2022/23 financial year, against a target of KES 2 billion, indicating a shortfall of KES 0.8 billion. The 2023/24 report from the Council of Governors (2023) noted that Kisumu’s OSR was KES 1.4 billion, far below the projected KES 2.2 billion, with inefficiencies attributed to manual tax collection processes and limited adoption of digital systems. It is based on these constraints that the current study sought to assess the effect of digitalized tax system on revenue collection efficiency in Kisumu County. The study will be anchored on the Technology Acceptance Model. The study adopted descriptive research design. The target population was 3 chief officers in County treasury,7 officers from the Kisumu County Revenue Board and 70 revenue collection officers across the 7 sub-counties (10 per sub-county across 7 sub-counties). Therefore, the total target population was 80 officers. Considering the target population was small the researcher used census technique to incorporate all the 80 targeted respondents. The study collected primary data. Questionnaire was used to collect the primary data desirable for the study. Content validity was verified by the expert and supervisor opinions. The study used both descriptive and inferential statistics. Descriptive statistics involved the use of percentages, frequencies, measures of central tendencies (mean) and measures of dispersion (standard deviation). Inferential statistic involves the use of simple bivariate correlation analysis to establish the nature of the relationship between a single independent variable and the dependent variable. After analysis data was presented in the form of a tables. The study established a strong positive correlation between the adoption of digitalized tax systems and revenue collection efficiency in Kisumu County (r = 0.541; p < 0.05). This indicates that greater use of digital tax systems, such as e-filing, e-payment platforms, and electronic invoicing, is significantly associated with improved revenue collection efficiency. The study recommended that Kisumu County government invest in expanding digital tax infrastructure, such as improving network connectivity and upgrading e-payment platforms, to enhance accessibility and adoption among taxpayers. 
    [keywords] => Digitalized Tax System, Revenue Collection Efficiency, Kisumu County
    [doj] => 2025-08-22
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 22
    [journal_id] => 7
    [googlesearch_link] => 
    [edit_on] => 2025-08-23 01:10:14
    [is_status] => 1
    [journalname] => EPRA International Journal of Economics, Business and Management Studies (EBMS)
    [short_code] => IJHS
    [eissn] => 2347-4378
    [pissn] => 
    [home_page_wrapper] => images/products_image/2.EBMS.png
)
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