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Influence of iTax System on Service Delivery at the Kenya Revenue Authority

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  • Samuel Otieno John

    (Department of Agricultural Economics and Natural Resource Management, Moi University, Kenya)

Abstract

iTax system provides a convenient and efficient way of improving revenue collection and transparency in fiscal administration. This study aimed at determining the effect of the itax system on service delivery by the Kenya Revenue Authority in Eldoret Station. The study used a stratified random sampling technique to sample 37 Kenya Revenue Authority employees in Eldoret stations. The data were analyzed by use of descriptive statistics and regression techniques. The empirical results of the study showed that iTax stability was statistically significant with a (p-value =0.003), iTax security had a significant association with service delivery (p-value=0.001), and iTax technical skills also had a substantial relationship with service delivery with a (p-value =.066). The study concluded that iTax systems affect service delivery at KRA in Eldoret station due to a robust statistical association between the iTax systems and service delivery. The study recommended that the Kenya Revenue Authority should establish tight policy measures to curb the issues associated with iTax insecurity and finally employ staff with technical knowledge and skills on the iTax system.

Suggested Citation

  • Samuel Otieno John, 2021. "Influence of iTax System on Service Delivery at the Kenya Revenue Authority," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(09), pages 191-197, September.
    • Handle: RePEc:bcp:journl:v:5:y:2021:i:09:p:191-197
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    References listed on IDEAS

    as
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    3. Stefan Parys & Sebastian James, 2010. "The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(4), pages 400-429, August.
    4. Azmi, Anna & Sapiei, Noor Sharoja & Mustapha, Mohd Zulkhairi & Abdullah, Mazni, 2016. "SMEs' tax compliance costs and IT adoption: the case of a value-added tax," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 1-13.
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