CHAPTER ONE INTRODUCTION Background of the Study

Information Communication Technology (ICT) is growing fastest in the world today. Information Communication Technology adoption for running daily administrative and business transactions has made organizations; small, medium and large business enterprises to use it as an enabler tool for managing their daily activities and making work easier. The perceived benefits and usefulness of Information Communication Technology has led to the adoption of Information Technology systems in many organizations both private and public Al-mamary, Shamsuddin, and Aziati, (2014). Information Communication Technology on revenue collection through Electronic tax management applications started in United State of America, and then spread to the developing nations (Muthama, 2013). Value Added Tax revenue (VAT) collection in India has been boosted through the use of ICT as a tool for collecting revenue. ICT adoption addresses the loopholes and seal the leakages of corruption in revenue collection and thus it is efficient and effective to use. ICT adoption replaces inefficient production on revenue collection Githinji, (2014).

Revenue collection in Kenya has been majorly run by both the Kenya Revenue Authority (KRA) and the county government. The use of the ICT and the manual systems both had been used to collect revenues in Kenya. (Maisiba & Atambo, 2016). The use of ICT on revenue collection in local authorities has boost the revenue collection however the revenue has not been to its optimal peak level of collection due to some hindrances factors which inhibits maximum revenue collection. The study seeks to research on the use of ICT on revenue collection in Nairobi county government. Also Ndunda, Ngahu, and Wanyoike, (2015).

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