Abstract: The purpose of this study was to conduct an investigation on determinants of optimal revenue collection in county governments in Kenya, a case study of Bomet. To achieve the overall goal of the study, four specific objectives were formulated and the respective variables were then presented in a conceptual framework. The study was quite significant as it established the determinants affecting implementation of the system hence assist the county in implementing them for sustainability of the revenue collection system. Literature review were carried out in previous similar research works, websites, and published journals. A descriptive design was used to analyze how the various variables. A stratified sampling design were utilized .This was meant to enhance accuracy and validity of the data more so due to the fact that the population under study is heterogeneous in terms of job description, qualifications and experience. Questionnaire and an interview guide were administered to collect research data from respondents. The target population were 49 respondents and the respondents selected as per strata. Data analysis was done using a statistical package for social scientists (SPSS) and excel software package. The data was collected, cleaned, sorted and collated. Data were entered in a computer, after which analysis were done. Descriptive statistics in the form of tables were used to present the data. Then measures of association were used to examine the relationship between the independent and dependent variables. This was followed by analysis using inferential statistics such as Pearson correlation to examine the relationship between variables. The findings were used to formulate the conclusion and recommendations for further research works.
Keywords: investigation, determinants, optimal revenue collection, statistical package for social scientists (SPSS).
Title: DETERMINANTS OF OPTIMAL REVENUE COLLECTION IN COUNTY GOVERNMENTS IN KENYA: A CASE OF BOMET COUNTY
Author: PETER KIBET LELEI, DR KEPHA OMBUI
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
Research Publish Journals
