Effect Of Revenue Mobilization Practices On Organizational Performance Of Nairobi County, Kenya

Abstract

The goal of boosting development at all levels is the driving force behind the widespread use of revenue mobilization strategies. Nairobi County is one of the county governments in Kenya with poor revenue collection performance, as seen by the low percentage of their own source revenue and inability to meet their revenue targets. This affected the county's ability to deliver services and meet its financial obligations to contractors and service suppliers. In order to ascertain how income mobilization tactics affected organizational performance in the Kenyan administration of Nairobi County, research was required. The study's specific goals were to ascertain how training affected organizational performance in Nairobi County, how modern technology affected organizational performance in Nairobi County, and how revenue collection methods affected organizational performance in Nairobi County. The study's driving theories were the resource-based theory, the human capital theory, the diffusion of innovation theory, and the progressive of public expenditure theory. For the investigation, a descriptive research methodology was used. There were 819 people in the target market. Chief executives, directors, accountants, and revenue officers made up the study's sample. 382 persons made up the sample size. Both stratified random sampling and simple random sample procedures were utilized in the inquiry. Questionnaires were used to acquire the data. The supervisors of the researcher attested to the validity of the study instrument. Having a Cronbach's Alpha coefficient of 0.7 or above was required for the internal consistency test. Using SPSS version 22, the collected data were assessed. To investigate the relationship between independent factors and dependent variables, inferential analysis—which included Pearson's product moment correlation coefficient and simple/multiple regression—was combined with descriptive analysis, which included mean, standard deviation, percentages, and frequencies. The data was presented using tables and graphics. The findings demonstrated that training, modern technology, and funding sources have a favorable and significant impact on Nairobi County performance. The study's findings indicate that Kenya's Nairobi County performs significantly better as a result of money mobilization tactics. Based on the study's findings, suggestions were given to the county administration to increase budgetary funding for initiatives that would enhance the capabilities of teams in charge of managing tax administration so they could carry out their responsibilities more successfully. The report also advised the county government to allocate enough budgetary funds for the creation of cutting-edge ICT infrastructure and other ICT support services necessary for the implementation of integrated information management systems for tax collection. The county government was advised by the report to revise its licensing rules and concentrate more on its sources of revenue collection by fining ineligible people. The report offers suggestions for improving or changing the income mobilization plan to those in charge of making decisions, such as county management and the federal government. Because they were found to have a significant predictive capacity to influence county success, the efficacy of training, current technology, and funding sources should receive special consideration.