Role of Tax Intelligence in Revenue Collection by Kenya Revenue Authority in Mombasa County

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dc.contributor.authorKiprotich, Julius ; Mumia Benn MINCU, CPA.K
dc.date.accessioned2021-11-11T12:20:25Z
dc.date.accessioned2022-06-07T06:52:21Z
dc.date.available2021-11-11T12:20:25Z
dc.date.available2022-06-07T06:52:21Z
dc.date.issued2020-11
dc.descriptionTax Administrationen_US
dc.description.abstractKenya Revenue Authority has invested heavily on streamlining business processes leveraging on technology so as to achieve effective and efficient tax administration. Despite this, there are still challenges facing the tax agency among them tax evasion where taxpayers continue to invent new ways of dodging the taxman. This has led to continued shortfalls in revenue collection. Among the strategies outlined in KRA’s 7th Corporate Plan was to enhance revenue collection through improved compliance and become a data and intelligence driven organization. The study sought to establish the role of tax intelligence in revenue collection by Kenya Revenue Authority in Mombasa County. The general objective was to establish the role of tax intelligence in revenue collection by Kenya Revenue Authority in Mombasa County. It was supported by three specific objectives: To establish the role of tax intelligence collection in revenue collection by Kenya Revenue Authority in Mombasa County. To determine the role of tax intelligence operations in revenue collection by Kenya Revenue Authority in Mombasa County. To assess the role of data-intelligent strategy in revenue collection by Kenya Revenue Authority in Mombasa County. The main theories guiding the study were economic deterrence theory, slippery slope framework (SSF) and resource dependency theory. The study adopted descriptive research design and a structured questionnaire to collect primary data. The target population was 588 Kenya Revenue Authority employees in Southern Region headquarters as detailed in Kenya Revenue Authority human resource database. A sample size of 238 was derived using Yamane formula and grouped into three strata consisting of top, middle and lower management using stratified random sampling technique. Structured questionnaires were used to collect data while descriptive and inferential statistics used to analyze the findings. Quantitative data was collected, tabulated, coded and analyzed using Statistical Package for the Social Sciences (SPSS) version 25. The findings of this study will be of vital significance to Kenya Revenue Authority, taxpayers and the academic network by providing them with an oversight of role of tax intelligence in revenue collection by Kenya Revenue Authority in Kenya. Based on the findings, it is evident that there is a significant relationship between tax intelligence collection, tax intelligence operations and data-intelligent strategy and revenue collection by Kenya Revenue Authority in Mombasa County. Correlations analysis results indicated a positive relationship between tax intelligence and revenue collection. In conclusion, the study established that tax intelligence is applied by KRA through making use of some renowned techniques associated to the task, in the course of investigations conducted by the tax intelligence staff. The study recommends that KRA management should allocate more financial resources to enable recruitment of more intelligence officers. The study also recommends that the government should allocate the organization with sufficient operation funds in order to expand intelligence operations in the country. Additionally, the study recommends regular training of intelligence officers and adequate consideration for intelligence reports by the management. Finally, the tax intelligence department should develop an Intelligence Management System, preferably in a computerized format and integrated in a network to allow for intelligence collection, analysis and dissemination and feedback management. There is need to conduct further research which may be extended in details to other variables. In addition, a repetition of this study should be conducted using a larger sample size, with inclusion of more variables and application of more robust set of statistical tools apart from those used in this study which could increase the robustness of study models and hence the validity of the results.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/1782
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectRevenue Collectionen_US
dc.subjectTax Intelligence Operationen_US
dc.subjectTax Intelligenceen_US
dc.subjectTax Intelligence Collectionen_US
dc.subjectData-Intelligent Strategy:en_US
dc.subjectSurveillanceen_US
dc.titleRole of Tax Intelligence in Revenue Collection by Kenya Revenue Authority in Mombasa Countyen_US
dc.typeProjectsen_US

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