Effect of revenue automated duty system on excise tax performance in Kenya: a case of Nairobi north tax district.
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Date
2019
Authors
Gachiku, Mary
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Taxes play a major role in the development of a country. Kenya revenue authority (KRA) is mandated to collect taxes on behalf of the government of Kenya. To meet its goal, National Treasury sets target that KRA is expected to meet each year. However, over the past few years KRA experienced mixed fortunes in regards to meeting its targets.. To mitigate against this, KRA has been carrying out reforms through adoption of new systems that can improve efficiency in revenue collection, one of this system being Excisable Goods Management System (Excise duty system). Despite the adoption of these system, little emperical evidence exists on the effect of these system on tax revenue performance at KRA.This study sought to investigate the effect of Revenue automated duty system on Excisable tax performance in Kenya: a case of Nairobi North Tax District. Specifically, the study sought to determine the effect of electronic billing on Excise tax performance; establish effect of electronic monitoring system on excise tax performance and to establish the effect of E-filling on excise tax performance. The study was guided by two theories namely: theory of public expenditure, Adam Smith Canon of Taxation and optimal theory of taxation. Descriptive study design was employed in the study. The target population in this case comprised of the employees of the Kenya Revenue Authority and specifically employees in the DTD departments in Nairobi North tax district. The sample size of the study was 74 respondents. Data was collected from both primary and secondary sources.Questionnaire was used to collect primary data while secondary was collected from KRA website,journals and books that present academic research. Data was analyzed using SPSS and included both descriptive and inferential statistics. The study findings indicated that electronic billing signficantly affects excise tax performance.The study also showed that electronic monitoring system significatly affects excise tax performance. Finally, the findings revealed that electronic filling positively affects excise tax .The study results concluded that revenue automated system has an effect on excise tax performance at Nairobi north tax district. The study recommends the need for revenue authorities to automate their revenue systems to enhance excise tax performance.
Description
PROJ 336.73 GAC
Keywords
Electronic billing, Electronic filing, Electronic monitoring