An investigation of the effect of online services on revenue collection: a case study of the integrated tax management information system of the domestic taxes Department of Kenya Revenue Authority
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Date
2012-12-21
Authors
Gilbert, Atika
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Abstract
Online services forms part of the tax reforms were by Kenya Revenue Authority. Since its
formation, Kenya revenue authority has implemented several tax reforms with the motive of
enhancing tax collections and tax efficiency. Taxation is the main source of government
revenues in Kenya. Kenya's tax revenues have been increasing rapidly due to the country's
rapid economic development; therefore, Government has invested time and money in an
integrated online tax filing system for tax administration to improve the efficiency of its tax
system. Using the integrated tax management information system of the domestic tax
department as an example of e-governmental services, this study seeks to develop an
understanding of the effect of online services in revenue collection in Kenya. The specific
objective of the study is to assess the impact of KRA online services on revenue collection,
to assess whether online services will significantly reduce queues experienced at the time of
submitting tax returns and to determine the relevance of electronic record keeping in
enhancing revenue collection. The study adopts a case study approach of one of the
departments of the Kenya Revenue Authority, the Domestic Tax Department-MST with
emphasis to VAT and PA YE collections. The study will use a structured questionnaire as the
main data collection tool. The collected data was analyzed using descriptive statistics and
frequency tables to answer the objectives of the study. The data was presented using charts and tables.
Description
Department of Business Administration, 51p. The HJ 2320 .K4A8 2012
Keywords
Revenue collection and collectors --Kenya, Taxation