Information and Communication Technology (ICT) on Revenue Collection by Kenyan Counties

Abstract

For sustainable growth and poverty reduction to take place in African countries specifically in Kenya and more so in Kenyan counties, it is essential that a coherent, dynamic and domestically driven capital accumulation, intermediation and Computerization process take root . Its also true that Taxation which is one entry point for improving governance on the continent has received little attention, Tax revenues collection are relatively poor in most counties in Kenya; taxes have often not translated into improvements in public service delivery. Objective of this research establishes the mode of strengthening domestic resource mobilization by utilizing ICT, it also determines a review on information systems theories and hence examines the impact of management information system on revenue collection in Kenyan counties. The research utilizes ICT in relation to Technological theories hence setting the base on Empirical review such as : Technology Acceptance Model Theory, Unified Theory Of Acceptance And Use Of Technology, Theoretical Implementation Process-Theory, Theory Of Reasoned Action, Theory Of Planned Behavior (TPB), Theory Of Technical Acceptance Model, Agency Theory, Control Theories And Cultural Theories.