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James Nyamu Nyaga - Masters in Business Administration, Jomo Kenyatta University of Agriculture and Technology, Kenya

Dr. Jane Omwenga - Jomo Kenyatta University of Agriculture and Technology, Kenya


Kenya has been over years faced by challenges of meeting its budgets resulting to too much domestic and external borrowing. It is due to this fact that Kenya Revenue Authority was incorporated in 1995 in order to strengthen revenue collection and harmonize the separate tax collection arms that existed before then. It was expected that KRA would put in place an efficient tax system to seal the widespread loopholes in the tax system, bring down the vice of tax evasion, and enlist as many as possible tax payers into the tax net. To accomplish this, KRA has been allocated more budgetary support to enhance pay structures of revenue Officers, attract and retain professional staff as well as establishing structures for identifying and dismissing incompetent and corrupt staff. This was necessary since efficient revenue collection was seen as a means to lower Government borrowing and easing pressure on inflation and interest rates as well as increasing Government revenues to meet both recurrent and capital expenditure. This study focused on measures undertaken by Kenya Revenue Authority to bring reforms that have enhanced Tax revenue growth in the recent few years. The study analyzed factors that influence Tax Revenue growth at Kenya Revenue Authority Meru Station. The following variables were examined; Information Communication Technology, Tax Administration, Tax Payers’ awareness, and staff ethics. Descriptive research design was used. The scope of the study was Kenya Revenue Authority Meru Station where total of 32 employees were interviewed in the office. The researcher used census method since the target population was less than one hundred persons. Data was collected using Questionnaires which were both closed ended and open ended, where descriptive statistics were utilized to organize and describe the data while excel computer package was used to present the analysis in tables, pie charts and bar graphs. The study will benefit Kenya Revenue Authority in strategy formulation. The findings will also help KRA in future policy making process as it will always be used as a reference tool. Other Government Revenue Agencies e.g. Courts; County Governments, National Government Ministries and other Institutions will use the report to benchmark their revenue collection activities. Lastly, other Researchers will also base their studies on this study.

Full Length Research (PDF Format)