| dc.description.abstract | The purpose of the study was to examine the effect of revenue mobilization strategies on financial performance of KCCA. The specific objectives were to establish the; effect of electronic collection of local revenue on financial performance of KCCA, effect of Voluntary compliance on financial performance of KCCA, and effect of direct field revenue collection on financial performance of KCCA. This study was carried out using a cross sectional research design with both qualitative and quantitative approaches. The study targeted a population of staff from the Directorate of Treasury Services, Audit, and Directorate of Revenue Collection. The study used a sample size of 103 respondents where 98 were for structured interviews and 5 respondents were for key informant interviews. The study used both simple random and purposive sampling techniques in the process of data collection. The findings revealed that electronic revenue collection has a significant positive effect on financial performance of KCCA (β=0.411, P-value (0.000) <0.05). The study found that voluntary revenue compliance has a positive and significant effect on financial performance in KCCA (β=0.355, P-value (0.000) <0.05). Lastly, the study found that direct field revenue collection has no significant effect on financial performance (β=0.207, p-value (0.067) >0.05). In conclusion, the study proved that electronic collection of revenue and voluntary tax compliance were instrumental in improving the financial performance of KCCA. The study recommends that there is need for KCCA to sensitize taxpayers on the use of electronic means when paying taxes. For instance, tax payers should be sensitized and trained very well on how to use the e-city application. The study suggests that there should be sensitizations on the new taxes introduced by KCCA to ensure that there is compliance. This may help to reduce on the number of tax payers who avoid and evade paying taxes. Lastly, there should be continued field enforcement to ensure that tax payers comply with tax clearance. However, it should be done in a peaceful way through encouraging them to clear their tax dues. | en_US |
