| dc.description.abstract | Devolution has enabled the formation of forty-seven county governments apart from the
national government. This means that the counties are able to conduct their businesses thus
money circulation. This said, the probability of fund leakage through economic crimes is
inevitable, hence, the need for this study. Generally, this study investigated the impact of
economic crimes on effective revenue collection among county governments in Kenya with
a specific focus on Nairobi County Government, this county being the capital city of
Kenya. The specific objectives of the study included; to establish the impact of
procurement fraud on effective revenue collection among county governments in Kenya,
to determine the effects of asset misappropriation on effective revenue collection among
county governments in Kenya, to establish the effects of bribery and corruption on effective
revenue collection among county governments in Kenya, and to evaluate the impact of
accounting fraud on effective revenue collection among county governments in Kenya.
The study adopted a descriptive survey design with a target population of 12,186
employees of Nairobi County Government. Using a stratified random sampling procedure,
the study estimated a sample size of 373 individuals out of which 226 successfully filled
the semi-structured questionnaire survey. From the correlation and regression analysis
conducted, the findings reported that there is an inverse relationship between procurement
fraud and effective revenue collection. The result suggested a significant negative effect of
procurement fraud on effective revenue collection within Nairobi City County. Similarly,
the study demonstrated an inverse relationship between bribery and corruption and
effective revenue collection. The results implied a significant negative effect of bribery and
corruption on effective revenue collection among county governments in Kenya. Finally,
the study reported that there is no relationship between both asset misappropriation and
accounting fraud as economic crimes and effective revenue collection. This study
concluded that an increase in procurement fraud and bribery and corruption practices
among county officials negatively affect effective revenue collection. The study also
concluded that though both asset misappropriation and accounting fraud did not have a
significant relationship with effective revenue collection, they remain some of the
economic crimes that relevant bodies in charge of revenue collection at county offices must
pay attention to. The study recommends for future research to use different methodological
approach to conduct a similar study either in Nairobi County Government or other county
governments in Kenya. | en_US |
