Effect of corporate social responsibility on Kenya Revenue Authority's revenue performance

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dc.contributor.authorKabera, Caleb Karagu
dc.date.accessioned2019-09-18T12:16:13Z
dc.date.accessioned2022-06-07T06:52:05Z
dc.date.available2019-09-18T12:16:13Z
dc.date.available2022-06-07T06:52:05Z
dc.date.issued2019
dc.descriptionREF PROJ 336.2 KABen_US
dc.description.abstractThe 21st century corporate environment has become more conscience focused to an extent that the need for business processes that are more ethical has increased. As such, there is more attention on the ethical behaviour of corporations, or corporate social responsibility (CSR), in both the private and public sectors. It emerges that CSR has of late been viewed as an important issue in industries and economic sectors all over the world, due to the increased attention to all the dimensions of a firm‟s activities and their relationships with stakeholders. In Kenya, the issue of ethics and corporate responsibility has received significant attention in order to address the rampant cases of corruption and misappropriation of government funds by various parastatals. The essence of conducting this study was to establish the effects CSR on revenue collection performance of Kenya Revenue Authority (KRA). To fulfil this topic, the study focused on three main objectives: To determine the effects of social responsibility on Kenya Revenue Authority‟s revenue performance. To determine the effects of economic responsibility on Kenya Revenue Authority‟s revenue performance, and to determine the effects of legal responsibility against corruption on Kenya Revenue Authority‟s revenue performance. The effects of CSR on KRA include: meeting the expectations of all stakeholders especially KRA staff and the taxpayers. The geographical scope of the study was KRA Mombasa North region. The focus was on KRA staff at Forodha house in Mombasa. Stratified random sampling technique was used to select a sample of 67 staff. In this study, data was collected using a questionnaire which was administered through pick and drop method. All the data was matched and coded to maintain employees‟ confidentiality. The collected data was analysed through SPSS version 22. Descriptive statistics in the form of pie charts and contingency tables was used to describe the data. Mean and standard deviations were used to describe the variables in the study while regression analysis was conducted to determine the effects CSR on revenue collection performance of Kenya Revenue Authority (KRA). Study findings revealed that involvement in community development, employee motivation and awareness against corruption have significant effect on revenue collection performance in Kenya Revenue Authority individually with t=0.426; p=0.003, t=0.023; p=.001 and t=5.749; p=0.000 respectively and collectively with R-square value of 0.667. From the findings, the study recommended that KRA device ways to be more visible at all times by increasing its CSR activities to cover the whole month. Additionally, the study recommended that firm‟s organization, corporate managers and other key stakeholders have to invest in robust innovation and technological systems that enhances performance which plays a critical part to the economy growth and development. The study suggests further study be carried out on other factors such as organization structure and technology that might have effect on KRA‟s performance in revenue collection in Mombasa North region.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/213
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectCorporate Social Responsibility (CSR)en_US
dc.subjectRevenue performanceen_US
dc.titleEffect of corporate social responsibility on Kenya Revenue Authority's revenue performanceen_US
dc.typeProjectsen_US

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