The Effect of Strategic Response on Revenue Collection in Kenya Revenue Authority, Nairobi County, Kenya

Kyengo, Justus Mutuku (2013) The Effect of Strategic Response on Revenue Collection in Kenya Revenue Authority, Nairobi County, Kenya. Masters thesis, Kenyatta University.

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Abstract

While studies have shade some light on the effects of strategic choices by organizations to deal with changing environmental conditions and improving on their revenue collection KRA has not been able to carry a research on the same. The general objective of the study was to establish the effect of strategic response on revenue collection in Kenya Revenue Authority. The specific objectives of this study were to establish whether the use of electronic tax register has an effect on revenue collection at KRA,to determine whether staff training adopted by KRA has any effect on revenue collection, to assess whether the online services used have an effect on revenue collection at KRA, to find out whether broadening tax base has an effect on KRA's revenue collection and to establish whether employee motivation has an effect on KRA's revenue collection. This research utilized a cross sectional survey design. The target population of the study consisted of all the managers at KRA headquarters and other stations within Nairobi. There were 126 managers at KRA and since this is a small number, this study was a census of the managers at KRA headquarters and other stations within Nairobi. The study used both secondary and primary data. Primary data was obtained from managers of KRA by the use of a questionnaire. The secondary data for this study was obtained from the Auhtoritys documented strategies and any other relevant information about the Authority in relations to the effect of strategic responses on revenue collection. The data collected was analyzed using descriptive statistics and linear regression analysis. This was achieved through the use of SPSS software package. The findings showed that most the respondents felt that the organization had adopted electronic tax register as a strategic response on revenue collection others respondents felt that the organization has adopted staff training as a strategic response. Furthermore, the findings indicated that most respondents were in agreement that online services are a strategic response on revenue collection. On the other hand the findings indicated argued that broadnening the tax base was influencing tax collwction. Finally the findings indicated that employee motivation was key in revenue collection. The researcher recommends that for revenue collection to be effective at KRA, there is need to put in place systems and hire employees who are transparent and accountable. The government must improve its revenue collection procedures as well as improve capacities of revenue collection administrations to enforce all strategies adopted. Finally for the purposes of generalising these findings a national looking study need to be conducted.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
J Political Science > JS Local government Municipal government
Divisions: Africana
Depositing User: Tim Khabala
Date Deposited: 14 Dec 2017 07:15
Last Modified: 14 Dec 2017 07:15
URI: http://thesisbank.jhia.ac.ke/id/eprint/2897

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