Performance evaluation of an RFID-based vehicle-miles-travelled revenue collection system

In the current setting of county governments in Kenya, efficient tax collection is highly dependent on validation of payment documents. This has led to challenges due to the fact that revenue collection has traditionally employed paper-based collection receipts. The research targets to address the challenges of validation of payment receipts in offline revenue collection systems. It supports automation attempts that have been made through the introduction of electronic mobile point of sale terminals. The solution is based on providing an offline model that supports the distributed nature of payment stations. This approach focuses on using cryptography-based techniques to enable offline validation of receipts even in cases of unreliable network connectivity. The objective is to provide a solution that affords ease of both revenue collections for the county governments and payments for the citizenry while stopping revenue leakages, ensuring reliable verification of payment receipts, thus maximising of revenue collection by providing reliable accounting reports. The research provides a reliable revenue collection system that enables offline receipting and verification of payment receipts in integrated mobile point of sale terminals. The solution presented has successfully been implemented and tested in one of the County Governments in Kenya.

Download Full-text

A USSD BASED CASHLESS REVENUE COLLECTION SYSTEM: TARGETING THE INFORMAL SECTOR

i-manager s Journal on Information Technology ◽

10.26634/jit.9.1.17288 ◽

2020 ◽

Vol 9 (1) ◽

pp. 22

Author(s):

ABUBAKAR ZUBAIRU HUSSAINI ◽

AHMAD DAUDU SULEIMAN ◽

OLUYEMI ETUK STELLA ◽

BABAKANO JADA FAIZA ◽

MOHAMMED KOLO IDRIS ◽

...

Keyword(s):

Informal Sector ◽

Collection System ◽

Revenue Collection

Download Full-text

Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria

Throughput Accounting in a Hyperconnected World - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-5225-7712-6.ch001 ◽

2019 ◽

pp. 1-26 ◽

Cited By ~ 1

Author(s):

Sulaiman Haruna ◽

Normalini Md Kassim

Keyword(s):

Technology Acceptance ◽

State Government ◽

The State ◽

State Governments ◽

Collection System ◽

Tertiary Institutions ◽

Revenue Collection ◽

Computer Based ◽

The Government ◽

Acceptance Model

The absence of effective and adequate means of revenue generation as well as collection in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and e-collection system. This has also obliged the state governments across the country to adopt the TSA system. The e-collection system is a computer-based revenue collection system designed to improve the effectiveness and efficiency of revenue collection through electronic means in order to prevent fund shortages and cash leaks within the government sectors. In this chapter, technology acceptance model (TAM), computer self-efficacy, and subjective norm were adopted to examine the level of preparedness of accounting staff of state-owned tertiary institutions with respect to their intentions to use the e-collection system. It is expected that the findings of this study would be used by policymakers at the state government level to further support the efforts towards effective implementation of TSA in Nigerian tertiary institutions.

Download Full-text

Electronic Revenue Collection System for Improving Local Government Authorities Revenue in Tanzania: A Case of Moshi Municipal Council, Kilimanjaro Region

10.47363/jmm/2021(3)125 ◽

2021 ◽

pp. 1-6

Author(s):

John R. Kweka ◽

◽

Rashid A. Chikoyo ◽

Keyword(s):

Civic Education ◽

Pearson Correlation ◽

Study Finding ◽

Simple Random Sampling ◽

Due Dates ◽

Collection System ◽

Land Rent ◽

Municipal Council ◽

Revenue Collection ◽

Before And After

The aim of the study was to evaluate whether electronic revenue collection systems improves Municipal revenues. The study specifically aimed to determine the effective sources of revenues; to compare the revenue collection before and after the introduction of electronic revenues collection system; and to analyze the challenges encountered with the use of electronic revenue collection system. A descriptive research design was adopted in conducting the study. The study sample was 79 respondents whereby simple random sampling was employed. Data were collected using questionnaires to provide quantitative data. Data was analyzed using descriptive statistics and Pearson correlation coefficient. The findings revealed that the major sources of revenues to Municipal Council are Guest house/hotel levy, Land rent fees, Markets fees, Intoxicating liquor licenses, Abattoirs charges, Revenue from agricultural and forestry products and Meat inspection charges. The study finding revealed that electronic revenue collection system improves Municipal revenue collection in the financial year 2015/2016 compare to that of 2014/2015 revenues. The major challenges encountered the e-payment is access to internet and lack of civic education to revenues payers on the use of online payments. The study concludes that online revenue collection system gives accurate revenue computations to a very great extent and the revenue payers is satisfied with the electronic revenues collection service which assured no queuew is experienced on revenue due dates. The study recommends to the Municipal officials that it‘s high time for Moshi Municipal Council to put much efforts to encourage revenue payers to adopt electronic revenue collection system as the findings shows it has reduced queuing and increased revenue. Also civic education should be provided to other revenue payers who did not registered in order to be aware and help the Municipal to improve their revenues collection status.

Download Full-text

Willingness to Use Electronic Revenue Collection System

International Journal of Enterprise Information Systems ◽

10.4018/ijeis.2019100104 ◽

2019 ◽

Vol 15 (4) ◽

pp. 60-74

Author(s):

Sulaiman Haruna ◽

Normalini Md Kassim

Keyword(s):

Technology Acceptance ◽

Structural Equation ◽

Partial Least Square ◽

Perceived Usefulness ◽

Least Square ◽

Survey Method ◽

Collection System ◽

Tertiary Institutions ◽

Revenue Collection ◽

Willingness To Use

The current study examines accounting staff willingness in state-owned tertiary institutions in Nigeria to use a e-revenue collection system. Specifically, e-collection training was employed as a moderating variable to explore its effect towards technology acceptance model (TAM). In accomplishing the above, a survey method was used by distributing a set of questionnaires to users of the e-collection system in nine state-owned tertiary institutions in Nigeria. The statistical results from the Partial Least Square-Structural Equation Modelling (PLS-SEM) analysis demonstrated that perceived usefulness, computer self-efficacy and attitude were all significant influences on the willingness to use. More so, e-collection training was found only to moderate the relationship between attitude and willingness to use. As such, it is recommended that the government needs to provide adequate training opportunities to encourage the use of technological devices among the accounting staff, most importantly, e-collection system training.

Download Full-text

Electronic Revenue Collection System for Improving Local Government Authorities Revenue in Tanzania: A Case of Moshi Municipal Council, Kilimanjaro Region

10.47363/jmm/2020(3)126 ◽

2021 ◽

pp. 1-6

Author(s):

John R. Kweka ◽

◽

Rashid A. Chikoyo ◽

Keyword(s):

Civic Education ◽

Pearson Correlation ◽

Study Finding ◽

Simple Random Sampling ◽

Due Dates ◽

Collection System ◽

Land Rent ◽

Municipal Council ◽

Revenue Collection ◽

Before And After

The aim of the study was to evaluate whether electronic revenue collection systems improves Municipal revenues. The study specifically aimed to determine the effective sources of revenues; to compare the revenue collection before and after the introduction of electronic revenues collection system; and to analyze the challenges encountered with the use of electronic revenue collection system. A descriptive research design was adopted in conducting the study. The study sample was 79 respondents whereby simple random sampling was employed. Data were collected using questionnaires to provide quantitative data. Data was analyzed using descriptive statistics and Pearson correlation coefficient. The findings revealed that the major sources of revenues to Municipal Council are Guest house/hotel levy, Land rent fees, Markets fees, Intoxicating liquor licenses, Abattoirs charges, Revenue from agricultural and forestry products and Meat inspection charges. The study finding revealed that electronic revenue collection system improves Municipal revenue collection in the financial year 2015/2016 compare to that of 2014/2015 revenues. The major challenges encountered the e-payment is access to internet and lack of civic education to revenues payers on the use of online payments. The study concludes that online revenue collection system gives accurate revenue computations to a very great extent and the revenue payers is satisfied with the electronic revenues collection service which assured no queuew is experienced on revenue due dates. The study recommends to the Municipal officials that it‘s high time for Moshi Municipal Council to put much efforts to encourage revenue payers to adopt electronic revenue collection system as the findings shows it has reduced queuing and increased revenue. Also civic education should be provided to other revenue payers who did not registered in order to be aware and help the Municipal to improve their revenues collection status.

Download Full-text