Mghanga, Sylvester Masha2021-11-112022-06-072021-11-112022-06-072020-10https://ikesra.kra.go.ke/handle/123456789/1781Tax AdministrationIn the last decade, Kenya’s economy has posited constant growth, however the economy has spiraled freely devoid of any tangible intend to formulate policy interventions to expand tax base with a view to revamp tax revenue collection. Despite the recorded growth, the ever increasing public expenditure has been unable to be fully funded by the tax revenue collected. The country has experience huge challenges in collecting optimum revenue adequate to run government services. These challenges have been blamed on taxpayers resisting to remit their tax dues and tax illiteracy by the informal traders and unschooled population. The purpose of the study is to investigate the factors affecting tax revenue collection in Mombasa County. The study specific objectives are to examine the effect of information systems integration on tax revenue collection, to establish the effect of tax regulatory framework on tax revenue collection and to determine the effect of corporate governance on tax revenue collection in Mombasa County. The study is anchored on optimal theory of tax, technology acceptance model and stewardship theory. The target population of the study was 235 staff working in domestic tax department of Kenya Revenue Authority in Mombasa region. The study employed stratified random sampling technique and used Slovins formula to obtain a sample of 148 participants. The study utilized both primary data and secondary data. Primary data was collected by use of structured questionnaires while the study utilized secondary data materials collected from KRA revenue collection performance reports. The researcher adopted drop and pick method to distribute the questionnaires to the respondents. Pilot study was carried out to ascertain the validity and reliability of data collection tools. The collected data was analysed, summarized and tabulated by use of SPSS software version 25. Descriptive analysis and inferential analysis was used to summarize the results for each of the study objectives. The findings indicated that tax processes in domestic tax department are automated and the tax systems are integrated to the overall KRA system. The domestic tax department has drafted policies to complement tax regulatory framework The study concludes that Information Communication Technology has improved the tax processes efficiency in the department and the systems of tax in use are reliable. The study concludes that domestic tax department has drafted policies to complement tax regulatory framework and there is flexibility in the current regulatory framework. The study concludes that tax systems are secured with passwords and firewalls and domestic tax department policies encourage transparency and accountability. The study recommends that all the tax processes within the department of domestic tax should be automated to ensure efficiency and effectiveness in the tax revenue collection. The tax systems should be secured with firewalls and strong passwords which should be regularly updated to prevent unauthorized access.enCorporate governanceICT integrationTax regulatory frameworkTax revenue collectionProjects