Influence of Revenue Collection Strategies on Revenue Collection Performance of Moyale Sub-County Border Point Kenya

Abstract

This research study aimed at investigating the influence of revenue collection strategies on the revenue collection performance in Moyale Sub County border point. This study investigates the impact of various revenue collection strategies on the revenue collection performance of the border point in Moyale Sub County, incorporating four key objectives. First, it explores the role of public participation strategies in influencing revenue collection. Secondly, the study delves into examining the innovative strategies used in revenue collection. The third objective focuses on assessing the enforcement strategies used for revenue collection, whilst the final objective is to establish how accountability strategies impact revenue collection. The study was guided by the following theories; the governance theory, resource based view theory, deterrence theory and stake holder’s theory. The study adopted descriptive survey design. The target population for this study was 384 divided into three strata, 200 revenue clerks, 70 senior revenue officer and 114 border business community. The sample size for this study was 196 using Yamane's formula. According to Yamane’s formula, a target population of 384 was used with a 95% confidence level and a 5% margin of error. Stratified random sampling was used and the participants were selected randomly from each stratum. Data was collected using face to face interviews with selected respondents, and designing a structured questionnaire to gather information on the study variables. The data collection procedures for this study involved, identifying and contacting the relevant county revenue collection agencies and stakeholders in Moyale Sub-County and obtaining permission and clearance to conduct the study from the relevant authorities. A quantitative assessment was conducted using both descriptive and inferential methods of analysis. To facilitate data description and presentation through means, tables, charts, percentages, and other measures of central tendency, we employed the Statistical Package for the Social Sciences (SPSS). Karl Pearson's correlation coefficient was used in this research to gauge the degree of association between the variables. This approach made it simpler to estimate the relationship strength among the variables under investigation. The research results revealed a meaningful and positive correlation between public participation (r = 0.339, p < 0.05), revenue innovative strategies (r = 0.490, p < 0.05), revenue collection enforcement (r = 0.224, p > 0.05), and revenue accountability (r = 0.430, p < 0.05), with the efficacy of revenue collection in the Moyale sub-county's permeable border area. The study recommended that the sub county need to improve on involvement of national government officials and in making revenue collection policy and collaboration of potential donors in strategizing on revenue collection. The sub county government need to improve on use Mobile technology including mobile money in revenue collection revenue collection and regularly change revenue collection technology to improve its security to enhance revenue collection