EMPLOYEE PERCEPTIONS ON THE EFFECT OF INTEGRATED TAX SYSTEM SECURITY ON REVENUE COLLECTION IN KENYA: THE CASE OF KENYA REVENUE AUTHORITY
Abstract
Governments aim at improving the effectiveness and efficiency of tax collection and management systems in numerous ways. In Kenya, one of the approaches towards this has been the implementation of the integrated tax management (iTax) system. This study sought to determine the employee perceptions on the effect of integrated tax system security on revenue collection in Kenya. The study adopted a comparative event study research design. Questionnaires were used to collect primary data. Quantitative data was analyzed using descriptive statistical techniques. Pearson Product Moment correlations was used to establish the relationships between the variables. Multiple regressions were used to establish the cause-effect relationships. The findings indicated that iTax system security positively and significantly influences revenue collection. Besides, increased revenue collection could only be realized with the iTax system if the taxpayers were empowered to take control of the security of their data. It was therefore recommended for KRA to ensure the security levels of iTax system is upgraded and maintained to the users’ satisfaction.
Key Words: itax, Kenya Revenue Authority, System Security
CITATION: Kamau, E. N., & Oluoch, O. (2019). Employee perceptions on the effect of integrated tax system security on revenue collection in Kenya: The case of Kenya Revenue Authority. The Strategic Journal of Business & Change Management, 6 (4), 826 – 834.
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DOI: http://dx.doi.org/10.61426/sjbcm.v6i4.1432
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