IMPACT OF TECHNOLOGY ADOPTION ON TAX REVENUE COLLECTION IN TANA RIVER COUNTY

Mohammed Bashorah Bonayah; Dr. Joel Tuwey, PhD; Professor Lucy Rono

IMPACT OF TECHNOLOGY ADOPTION ON TAX REVENUE COLLECTION IN TANA RIVER COUNTY

Authors

Mohammed Bashorah Bonayah Post graduate student, Moi University
Dr. Joel Tuwey, PhD Lecture, Department of Accounting and Finance, Moi University
Professor Lucy Rono Lecture, Department of Accounting and Finance, Moi University

Keywords:

Technology adoption, tax revenue collection, automation systems, digital platforms, internal controls, revenue administration, county government, Tana River County, Kenya

Abstract

County governments in Kenya continue to face difficulties in raising adequate revenue due to inefficiencies, leakages, and dependence on manual collection systems. In Tana River County, these challenges are worsened by limited use of technology, weak institutional structures, inadequate ICT infrastructure, and gaps in staff skills, which result in low revenue performance. This study was conducted to investigate the influence of employee competence, staff behavior, technology adoption, and legal frameworks on revenue collection in the county. The study was guided by the Technology Acceptance Model (TAM) and Institutional Theory, which explain how technology and organizational factors shape performance. An explanatory research design was employed, targeting all 102 employees in the County Revenue Department through a census approach. Primary data were collected using structured questionnaires, while secondary data were obtained from government financial and revenue reports. Reliability of the research instrument was tested using Cronbach’s Alpha, while validity was ensured through expert review. Data were analyzed using descriptive statistics and multiple linear regression, with results presented in tables and figures. The findings showed that technology adoption had the most significant positive effect on revenue performance, leading to improved efficiency, transparency, and convenience. However, partial automation, weak infrastructure, inadequate funding, and limited staff training constrained effectiveness. Employee competence and ethical behavior were also found to influence performance, while weak legal and organizational frameworks limited progress. The study concludes that while technology adoption is critical, its benefits can only be fully realized when supported by organizational restructuring, adequate staffing, capacity building, and strong legal policies. It recommends comprehensive automation, investment in ICT infrastructure, continuous staff training, strengthened accountability systems, taxpayer education, and resource mobilization to enhance revenue collection in Tana River County.

Citation: Bonayah, M. B., Tuwey, Dr. J., & Rono, P. L. (2025). Impact Of Technology Adoption on Tax Revenue Collection in Tana River County. Academic Journal of Humanities and Social Sciences Research, 2(1). https://doi.org/10.5281/zenodo.17249504

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IMPACT OF TECHNOLOGY ADOPTION ON TAX REVENUE COLLECTION IN TANA RIVER COUNTY