EMPLOYEE PERCEPTIONS ON THE EFFECT OF INTEGRATED TAX SYSTEM RELIABILITY ON REVENUE COLLECTION IN KENYA: THE CASE OF KENYA REVENUE AUTHORITY
Abstract
Itax system had been operational in Kenya since year 2008. However it had not been fully established how the system influenced the revenue collection. This study sought to determine employee perceptions on the effect of intergrated Tax system reliability on revenue collection in Kenya Revenue Authority. The study adopted a comparative event study research design. This study targeted 145 employees from KRA headquarters in Nairobi. Stratified and simple random sampling method was used to obtain a sample size of 107 from the target population. The study used questionnaires to collect primary data. Quantitative data was analyzed using descriptive statistical techniques which included frequencies, means, and standard deviations. Pearson Product Moment correlations was used to establish the relationships between the variables. The findings indicated that reliability of the iTax system has led to a notable increase in the revenue collected. It was therefore recommended for KRA to ensure that the iTax system provides clear, precise and timely information on taxation as well as respond expeditiously to every taxpayer’s enquiry. Also, since the online tax system is yet to be famous, having single tax web portals for all taxes and taxpayers can make it easier for taxpayers to comply with their tax obligations. The limitations of the study included limited length of time that the iTax system had been in place.
Key Words: itax Reliability, Revenue Collection
CITATION: Kamau, E. N., & Oluoch, O. (2019). Employee perceptions on the effect of integrated tax system reliability on revenue collection in Kenya: The case of Kenya Revenue Authority. The Strategic Journal of Business & Change Management, 6 (3), 597 – 605.
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DOI: http://dx.doi.org/10.61426/sjbcm.v6i3.472
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