Internal Control Constraints and Performance of Revenue Collection in Marsabit County

Saadia Wario Molu and Ambrose Jagongo
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Saadia Wario Molu: Department Accounting and Finance, School of Business, Economics and Tourism, Kenyatta University, Kenya.
Ambrose Jagongo: Department Accounting and Finance, School of Business, Economics and Tourism, Kenyatta University, Kenya.

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Abstract: Marsabit County from 2018 to 2023, experienced a consistent decline in tax revenue, despite having a legislative and institutional framework for revenue management. This trend raised concerns about the county government's ability to meet its goals. The study aimed to assess how weaknesses in internal oversight influenced tax revenue generation, focusing on the impact of internal control automation, risk assessment, communication, knowledge, and monitoring technologies. The research was grounded in agency theory, stakeholder theory, resource-based view (RBV) theory, and the technology acceptance model. A descriptive research design was adopted, targeting 80 employees from the Finance, Health, Tourism & Trade, and Lands departments of Marsabit County Government. Using a stratified sampling method, 67 individuals were selected as the study sample. The study collected data from both primary and secondary sources. Semi-structured questionnaires were used to gather primary data, while a secondary data collection template was used for secondary information. Quantitative data was analyzed using SPSS version 20. This investigation sought to provide insights into how internal control limitations affected revenue collection efficiency, ultimately offering recommendations for improved fiscal performance in the county.

Date: 2025-06-11
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Published in Asian Journal of Economics, Finance and Management , 2025, 7 (1), pp.558-574. ⟨10.56557/ajefm/2025/v7i1295⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05109609

DOI: 10.56557/ajefm/2025/v7i1295

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