The impact of system automation on revenue collection in Kenya revenue authority, Nairobi region : a case study of Kenya Revenue Authority
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Date
2019
Authors
Chebon, Phoebe Chemosop
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Actual revenues and expected revenue always differ with large gap margin resulting in lower than expected revenue collection. While the total tax receipts may be lower compared to full compliance, it may not be lower than under other feasible taxation system. iTax is a modern computer-based assessment and collection software used by the government. It is a computing and accounting system for state revenues which stores all relevant (credit and debit) data in individual accounts in a data base, and thus helps monitor and control all tax transactions. iTax provides a convenient and efficient way to improve revenue collection, transparency in fiscal administration and management of local and national tax authorities. It is important to understand iTax system and its influence on revenue collection. The study therefore aims to establish the effect of system automation on revenue collection in Kenya Revenue Authority, Nairobi Region. The study was guided by the following specific objectives: - to investigate the effect of e-payment on revenue collection in Kenya Revenue Authority, to find out the effect of e-registration on revenue collection in Kenya Revenue Authority and to determine the effect of e-filing on revenue collection in Kenya Revenue Authority. The study adopted descriptive research design. The study target population was 320 Kenya Revenue Authority employees in Nairobi Region. The study sample size was 100. This study used primary data collected through questionnaires. A pre-test on a different sample will be carried out to give a Cronbach ‘s alpha greater than 0.7 for all the variables as a rule of thumb. Data analysis was used by use of descriptive statistics and inferential statistics using Standard statistical techniques including Pearson correlation coefficient and regression analysis was employed in the analysis. All the analysis was done using the statistical package for social sciences (SPSS Version.24). The study found that there are challenges when trying to use iTax system. The study recommends that KRA should find a way of training users on how to use the system and overcome the challenges of iTax system.
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Keywords
System Automation, Revenue Collection, iTax System