A Cryptography-based system for offline collection, verification and accounting of revenue in County governments
An integrated revenue collection system is primarily a cash and receipt management system that incorporates a highly-distributed payment processing system. It enables county governments to consolidate revenue across their operating branches at the end of the day. In the current context of county governments in Kenya, efficient tax collection is highly dependent on validation of payment documents. This has significantly been challenged by 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 aim 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 and maximising of revenue collection by providing reliable accounting reports. The research applies the use of the Waterfall methodology. Waterfall methodology was preferred because it provides better management of timelines and project deliverables. The research lead to the development of a reliable revenue collection system that enables offline receipting and verification of payment receipts in integrated mobile point of sale terminals.