ASSESSING THE EFFECTIVENESS OF INTEGRATED DIGITAL REVENUE COLLECTION SYSTEMS (USSD AND MOBILE APPLICATIONS) IN REDUCING REVENUE LEAKAGE IN COUNTY GOVERNMENTS: A CASE STUDY OF KISUMU COUNTY, KENYA
Onyiego Febian Oduor, Dr Yasin Ghabon
Master of Science in Finance, Maseno University, Kenya
Abstract
Revenue leakage remains a significant challenge for county governments in Kenya, limiting their ability to finance public services and development projects. In response, many counties, including Kisumu County, have adopted integrated digital revenue collection systems such as USSD platforms and mobile applications. These systems aim to improve efficiency, transparency, and accountability while minimizing human interference in revenue collection processes.
This study assesses the effectiveness of these integrated digital systems in reducing revenue leakage in Kisumu County. The study employs a quantitative research design using econometric analysis to evaluate the impact of USSD systems, mobile applications, system integration, and transparency on revenue leakage. Findings are expected to show that digital systems significantly reduce revenue leakage by enhancing monitoring, reducing corruption, and improving compliance.
The study provides policy recommendations to county governments on optimizing digital systems for improved revenue performance.
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EPRA International Journal of Economics, Business and Management Studies (EBMS)
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Published on : 2026-05-03
| Vol | : | 13 |
| Issue | : | 4 |
| Month | : | April |
| Year | : | 2026 |