FACTORS AFFECTING THE IMPLEMENTATION OF ELECTRONIC REVENUE COLLECTION IN DEVOLVED GOVERNMENTS IN KENYA A SURVEY OF NAKURU COUNTY

Abstract

Public revenue collection is an integral component of fiscal policy and administration of any government Tax revenue collection should comply with best practices of equity, ability to pay, economic efficiency, convenience and certainty (Visser & Erasmus, 2005). In most countries, the responsibility of National revenue collection has since the 1990s been hived off to semi-autonomous revenue authorities (Fjeldstad & Moore, 2008,1).