Internal Whistleblowing and Its Effects on Tax Evasion; a Case of Kenya Revenue Authority, Nairobi, Kenya
| dc.contributor.author | Ndwiga, Emily Gaturi | |
| dc.date.accessioned | 2026-02-17T07:37:46Z | |
| dc.date.available | 2026-02-17T07:37:46Z | |
| dc.date.issued | 2025-11 | |
| dc.description | Research Project Submitted to School of Law, Arts and Social Sciences in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Arts in Public Policy and Administration, Kenyatta University. November, 2025 Supervisor Heather Eddah Kipchumba | |
| dc.description.abstract | The Government of Kenya, through the Kenya Revenue Authority (KRA), has implemented a range of measures aimed at detecting and mitigating tax evasion. These involve legislative changes, administrative and financial processes and improvement of procedural systems. KRA is an independent revenue collector and has worked with less political influence with the aim of mitigating the issue of chronic tax evasion. In spite of such concerted efforts, the practice of tax evasion is still a serious issue.This study examines the factors influencing tax evasion at KRA, Nairobi, Kenya, focusing on four key objectives: assessing the effect of demographic factors, organizational commitment, personal responsibility, and personal values on tax evasion. The target population consisted of 285 internal employees engaged in intelligence-gathering activities within KRA. A sample of 86 respondents was derived using the stratified random sampling technique, representing 30% of the target population, in accordance with Mugenda and Mugenda (2003), who recommends 10–30% as an adequate sample for descriptive studies. The study was guided by the Prosocial Behavior Theory and the Theory of Planned Behavior, which provided a basis for understanding the motivations behind whistleblowing in a tax environment. A descriptive research design was adopted, using both quantitative and qualitative approaches. Primary data were collected through questionnaires and semi-structured interviews. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data from interviews were analyzed thematically to identify key patterns, perceptions, and experiences related to tax evasion and whistleblowing behavior. The findings indicated that demographic characteristics particularly age, education and work experience have a major role in shaping the emotions of the employees regarding tax evasion. Employees who are highly educated were more likely to comply with taxes. The aspect of organizational commitment also proved to be a resolutive aspect, and the workers who demonstrated loyalty and commitment to the ethical mission of KRA were less prone to involvement in fraudulent activities. Another important predictor was personal responsibility whereby those who believed that tax compliance was a moral obligation were more likely to observe ethical standards. Further, other personal values like integrity and honesty contributed significantly to the behavior of tax compliance. The results of the study coincide with previous studies. Alm and McClellan (2021) emphasized the influence of demographic factors on tax compliance, as education level was also associated with the tendency to evade taxes (the higher education levels, the less). Likewise, Kirchler et al. (2020) highlighted the significance of organizational commitment as a factor that encourages tax compliance, which justifies the findings of this study. Through their study, Torgler and Schneider (2019) also substantiated their findings by showing that personal values have a significant impact on the tax morale, which supports the importance of ethics in compliance behavior. Overall, the paper has shown that there is a mix of demographic, organizational and personal factors that affect tax evasion at KRA. In the effort to contain tax evasion, KRA needs to enhance ethical training, drive organizational commitment by engaging and rewarding employees, and inculcate the culture of responsibility. The research recommended that KRA should adopt specific awareness campaigns to enhance tax collection, improve measures to inculcate employee loyalty and incorporate moral aspects in the hiring as well as training of staff members. | |
| dc.identifier.uri | https://ir-library.ku.ac.ke/handle/123456789/32459 | |
| dc.language.iso | en | |
| dc.publisher | Kenyatta University | |
| dc.title | Internal Whistleblowing and Its Effects on Tax Evasion; a Case of Kenya Revenue Authority, Nairobi, Kenya | |
| dc.type | Thesis |