INFORMATION COMMUNICATION TECHNOLOGY AND REVENUE COLLECTION

Many counties in Kenya had adequate revenue based in financing the current services, but collection levels were often low. Improvement of revenue collection in Kenyan counties is the key to meet their mandate to offer quality and timely service delivery to the residents. The study was guided by specific objectives such as the Information Communication Technology policies, Employee¿s perception and financial allocation on revenue collection. The theories which were used to support the study were Unified Theory of Acceptance and use of Technology, Technology, Organization and Environment (TOE) and Technology Acceptance Model (TAM). The study came out with findings, summary, conclusion and recommendations. The study concluded that, Information Communication Technology policies on revenue collection, Employee¿s perception on revenue collection and financial allocation on revenue collection all had influence on Revenue collection. Based on the variables of the study; ICT policies and revenue collections, Employees perception on the use of ICT on revenue collection and financial allocation on revenue collection.