Effect of Cashless Reform on Revenue Collection Performance in Kakamega County

Abstract

Revenue is considered a key element for any state since the resources mobilized and collected are used to finance government projects and provide services to citizens. After the creation of Kakamega County due to devolution, Kakamega initiated revenue reforms in 2019 to mobilize its own source of revenue. Despite the reforms, the county is still facing challenges and massive deficits in revenue collection, which hinder its operation. The study specifically examined the effect of cashless reform on revenue collection performance in Kakamega County. Secondary data between the two periods was used, and the study chose descriptive, correlational, and causal comparative as the study designs. The data in this research was analyzed using both descriptive and inferential statistics. Descriptive statistics measured include mean, standard deviation, minima, and maxima. The Pearson correlation coefficient was also calculated. Pre-estimation diagnostic tests carried out in the study included unit root and Philip Perron tests for stationarity. Results indicated that after reforms, cashless reform had a moderately positive relationship with revenue collection performance (0.450). From regression analysis, model estimates after reforms were (t = 2.81, p

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APA

Okoth, M (2024). Effect of Cashless Reform on Revenue Collection Performance in Kakamega County. Afribary. Retrieved from https://afribary.com/works/effect-of-cashless-reform-on-revenue-collection-performance-in-kakamega-county

MLA 8th

Okoth, Mukhwaya "Effect of Cashless Reform on Revenue Collection Performance in Kakamega County" Afribary. Afribary, 04 Jun. 2024, https://afribary.com/works/effect-of-cashless-reform-on-revenue-collection-performance-in-kakamega-county. Accessed 05 Feb. 2025.

MLA7

Okoth, Mukhwaya . "Effect of Cashless Reform on Revenue Collection Performance in Kakamega County". Afribary, Afribary, 04 Jun. 2024. Web. 05 Feb. 2025. < https://afribary.com/works/effect-of-cashless-reform-on-revenue-collection-performance-in-kakamega-county >.

Chicago

Okoth, Mukhwaya . "Effect of Cashless Reform on Revenue Collection Performance in Kakamega County" Afribary (2024). Accessed February 05, 2025. https://afribary.com/works/effect-of-cashless-reform-on-revenue-collection-performance-in-kakamega-county

Effect of Cashless Reform on Revenue Collection Performance in Kakamega County

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