Abstract: Taxation is one of the leading avenues of revenue collection by governments all over the world. Therefore, this study sought to establish the influence of administrative capacity on revenue collection in Nyeri County, Kenya. The study was anchored on optimal theory of taxation. Descriptive and correlation research designs were used in the study. The target population for the study included employees in the revenue department in the county government of Nyeri. A sample of 78 respondents was drawn using random sampling technique from a population of 350 employees. A questionnaire constructed on a five point likert scale was used for data collection. The instrument was pilot tested to check on the suitability and the clarity of questions on the instrument designed. Data collected was analyzed using Statistical Package for Social Sciences (SPSS). Findings were presented in form of descriptive statistics and inferential statistics presented in tables accompanied by relevant discussion. The study established that administrative capacity had a positive correlation with revenue collection in Nyeri County, Kenya. Administrative capacity has a crucial role in determining revenue collection in Nyeri County. Analysis of Variance indicated that administrative capacity has a significant influence on revenue collection in Nyeri County, Kenya. The study concluded that administrative capacity has a significant influence on revenue collection. The study recommended that the county government should enhance the revenue administrative capacity in order to enhance revenue collection.
Keywords: Administrative Capacity, Nyeri County, Revenue Collection, Revenue Management, Revenue Mobilization.
Title: EFFECT OF ADMINISTRATIVE CAPACITY ON REVENUE COLLECTION IN NYERI COUNTY, KENYA
Author: Fraciah Nyambura Githua, Solomon Ngahu
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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