DIGITAL LITERACY AND SUCCESSFUL IMPLEMENTATION OF ELECTRONIC TAX ADMINISTRATION SYSTEM IN NAIROBI COUNTY
DIGITAL LITERACY AND SUCCESSFUL IMPLEMENTATION OF ELECTRONIC TAX ADMINISTRATION SYSTEM IN NAIROBI COUNTY
Etinick Mutinda Kasyoka - Masters ICT Management, Jomo Kenyatta University of Agriculture and Technology, Kenya
Dr. Muchelule Yusuf, Ph.D. - Department of Entrepreneurship, Technology, Leadership, & Management (ETLM), Jomo Kenyatta University of Agriculture and Technology, Kenya
Dr. Anaya Senelwa, Ph.D. - Department of Entrepreneurship, Technology, Leadership, & Management (ETLM), Jomo Kenyatta University of Agriculture and Technology, Kenya
ABSTRACT
The advancement of ICT has revolutionized the way citizens received services from their government. The aim of adopting e-government is to improve service delivery and make it easy to access government information. The research aimed to assess the way digital literacy influences the implementation of electronic tax administration systems amongst Small and Medium Enterprises in Nairobi City County. The objectives were to determine the effect of technical proficiency on the implementation of E-tax administration systems; examine the influence of Information Security on the successful implementation of E-tax administration systems in Nairobi City County. A correlational descriptive research method was used in this study. The researcher targeted a population of 21,100 licensed SMEs within Nairobi CBD. The sample size of the study was 100 licensed SMEs. A questionnaire was used to collect primary data which was analysed using SPSS 21. The researcher employed inferential and descriptive statistics in analysing the data. The results established a positive and statistically significant correlation between technical proficiency and implementation of KRA e-tax administration systems (r = 0.746; p-value = 0.000) and positive and statistically significant correlation and implementation of KRA e-tax administration systems (r =0.328; p-value = 0.005). However, while technical proficiency was found to be key success factor in successfully implementing e-tax administration systems, information security is critical, but not a key predictor of the implementation of e-tax administration systems. Besides, the study recommended that KRA should focus more on the technical proficiency of the taxpayers and assures users of the security of their information.
