Factors affecting the performance of the block management system in Mombasa
| dc.contributor.author | Rono, Wesly Cheruyot | |
| dc.date.accessioned | 2021-03-19T12:11:14Z | |
| dc.date.accessioned | 2022-06-07T06:50:37Z | |
| dc.date.available | 2021-03-19T12:11:14Z | |
| dc.date.available | 2022-06-07T06:50:37Z | |
| dc.date.issued | 2020 | |
| dc.description.abstract | The interaction between taxpayers and the revenue administration contributes towards tax compliance. Different strategies have been used to enforce tax compliance including penalties and fines for deterrence. Unfortunately, such strategies are not effective for combating tax evasion amongst some taxpayers. Such taxpayers fail to comply with tax obligations due to lack of information or awareness regarding taxation. Subsequently, the block management system offers an alternative strategy for improving tax compliance. This research therefore focuses on finding out the factors that affect the performance of block management system in Mombasa. The specific objectives were as follows: To find out the effects of staffing on performance of block management system; To find out the effects of transportation systems on performance of block management system in Mombasa; and to find out the effects of technology on performance of block management system in Mombasa. This study examined the following theories; Expectancy-disconfirmation theory, Technology acceptance model and Staffing theory. The research adopted a descriptive research design targeting a population of 364 tax officers and managers in the domestic tax department. A stratified random sampling approach was adopted in the study where the population was divided into different stratum; Managers and Officers. The data was collected using questionnaires and then analyzed using SPSS Version 23. Descriptive statistics of mean and standard deviation were also used to analyze the collected data. The analyzed data was then presented in form of tables and figures. Descriptive and inferential statistics were used to deduce findings. Inferential statistics were also used in the research and established that the three independent variables have a positive association with the dependent variable of block management performance. The multiple regressions statistic was utilized for analysis and it was established that Staffing, transport system and technology have positive effect on block management performance. From the findings, the study recommends that technology is vital with regards to the performance of the block management system in Mombasa. It was recommended that further studies be carried out on other variables such as knowledge and skills requirement that affect the performance of block management system. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1308 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Performance | en_US |
| dc.subject | Block management | en_US |
| dc.subject | System | en_US |
| dc.title | Factors affecting the performance of the block management system in Mombasa | en_US |
| dc.type | Article | en_US |