Corporate Planning on Revenue Collection at Kenya Revenue Authority in North Rift Region. Does Evaluation Strategy Matter?
Journal Title: International Journal of Finance Accounting and Economics - Year 2018, Vol 1, Issue 1
Abstract
The study aimed at determining the influence of evaluation strategy on corporate planning in revenue collection at Kenya Revenue Authority. The research was guided by Stewardship Theory and the Theory of Constraints. It adopted a cross-sectional survey design which is analytical in nature. The study targeted a population of 386 KRA employees from 3 KRA stations in north rift region. The study sampled 191 respondents using simple random sampling method. Data collection was done through questionnaires. Descriptive statistics and inferential statistics were used to analyze data. Descriptive statistics involved the use of frequency, percentages mean and standard deviation. Inferential statistics involved the use of correlation and regression model. The results of the study was presented using tables and figures. The study results showed that evaluation strategy is statistically significant with revenue collection. The study findings would be beneficial to the government in relation to policy making and strategy formulation in line to its expectations from KRA as an institution. The findings of this study would also give KRA management relevant information to help them build and improve their strategic responses in relation to revenue collection in order to satisfy its mandate to Kenyan people. Equally, the findings of this study would enrich existing knowledge and hence would be of interest to both researchers and academicians who seek to explore and carry out further investigations.
Authors and Affiliations
Lydia Muriuki
Keywords
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