Implementation Strategy and Sustainable Revenue Collection of Kenya Revenue Authority North Rift Region.
Journal Title: International Journal of Research in Education and Social Sciences - Year 2018, Vol 1, Issue 1
Abstract
Tax is a significant contributor to the growth of the economy, however tax legal policies and processes present snags in administering and compliance among KRA and tax payers. Moreover, it is this complexity that has created loop holes resulting in significant revenue leakages. The study aimed at determining the effect of implementation strategy on revenue collection at Kenya Revenue Authority. The research was guided by 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 (Eldoret, Lodwar and Kitale). The study sampled 191 respondents using simple random sampling method. Data was collected using questionnaires. After data collection, the data was coded, organized and edited to remove any inconsistencies, repetitions or errors then data analysis was done with the help of Statistical Package for Social Sciences (SPSS) version 24. Descriptive statistics and inferential statistics were used to analyze data. The results of the study was presented using tables and figures. The results revealed that there an effect of implementation strategy on revenue collection at Kenya Revenue Authority. 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. 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. The study recommended that KRA should adopt appropriate communication strategy in order provides relevant information and adequate motivation to impact on attitudes and behaviors of individuals or groups of people.
Authors and Affiliations
Lydia Muriuki
Keywords
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- EP ID EP418100
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