Implementation of National Tax Policy and Organizational Performance of the Kenya Revenue Authority
| dc.contributor.author | Nyasuna, Lucy Obuya | |
| dc.contributor.author | Minja, David M. | |
| dc.date.accessioned | 2025-10-15T11:37:00Z | |
| dc.date.available | 2025-10-15T11:37:00Z | |
| dc.date.issued | 2024-11 | |
| dc.description | Article | |
| dc.description.abstract | The present study sought to establish the effect of implementation of national tax policy on the organizational performance of the KRA. More specifically, the link between resource allocation, coordination of roles and feedback mechanisms on organizational performance of the KRA were explored. The study was guided by RBV, resource dependence theory and the institutional theory. The design for adoption being descriptive survey, 97 employees responsible for implementation of the national tax policy from KRA Headquarters was targeted. Since the population was small, census was adopted. Information was gathered through a close structured questionnaire containing close ended items designed on a 5-point Likert scale. A pilot study was conducted among 10 employees working at KRA being equivalent to 8% of the study sample and they were excluded from the final study and the results were used to determine reliability. Content validity was ensured through supervisor and two industry experts in the field of public policy. Data and gathered information was analyzed using means, standard deviations and regression analysis and presented in form in tabular and figure form. Diagnostic tests were performed in advance to validate regression analysis assumptions. The findings were that 49.6% change in organizational performance of KRA can be explained by a change in the national tax policy. Furthermore, coordination of roles (β=0.333, p | |
| dc.identifier.citation | Nyasuna, L. O., & Minja, D. M. (2024). Implementation of national tax policy and organizational performance of the Kenya Revenue Authority. International Journal of Education and Research, 12(11), 121–130. ISSN 2411-5681. | |
| dc.identifier.issn | 411-5681 | |
| dc.identifier.uri | https://ir-library.ku.ac.ke/handle/123456789/31749 | |
| dc.language.iso | en | |
| dc.publisher | International Journal of Education and Research | |
| dc.title | Implementation of National Tax Policy and Organizational Performance of the Kenya Revenue Authority | |
| dc.type | Article |