2. Post Graduate Diploma
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Item Effect of customer service reforms on tax revenue collection: a case of Mandera County in Kenya(KESRA/JKUAT - Unpublished research project, 2020) Musa, JamaCustomer service policy reforms have been implemented so as to enable simplification and compliance through the attainment of international standards. Tax authorities around the world are mainly using the electronic systems to enhance tax revenue collection, by implementing systems that are accurate in provision of secured and efficient systems. The aim of the study was to determine the effect of Customer service reforms on the tax revenue collection over the years in, Mandera County . The specific objectives were as follows; to assess the effect of KRA calls centres on tax revenue collection, evaluate the Huduma centres on tax revenue collection, investigate the mobile service policy reform on tax revenue collection, to determine and to determine the taxpayers education reforms on tax revenue collection. The study adopted descriptive research design to guide the study. The study used both primary data by use of questionnaire and secondary data obtained from relevant materials which represent academic research. The research instrument for this research was a closed structure questionnaire. The target population were 100 individuals who were selected by the stratified method of sampling. The study analysed the data by the use of both descriptive and inferential statistics. The inferential statistics included the use multiple regression, ANOVA and correlation analysis. Data was analysed by the use of SPSS (Statistical Package for Social Sciences) Version 24. The finding of the study revealed that KRA call centre, Huduma centre, mobile service, taxpayer affects tax revenue collection and the study was statistically significant. The study recommends that the KRA call centre should be enhanced for taxpayer satisfaction, Huduma center KRA staff should keep customers more informed, KRA mobile payment systems be enhance to improve in compliance. And on taxpayer education should be carried out more times in a year for improvement on tax revenue collection In conclusion, KRA call centre, Huduma centre, mobile service and taxpayer education had positive significant effect on tax revenue collection in Mandera County Therefore, the study suggests the need for more studies that are national based to understand the effect of customer service reforms on tax revenue collection in Kenya