Implementation of National Tax Policy and Organizational Performance of the Kenya Revenue Authority, Kenya
| dc.contributor.author | Nyasuna, Lucy Obuya | |
| dc.date.accessioned | 2026-02-27T07:21:35Z | |
| dc.date.available | 2026-02-27T07:21:35Z | |
| dc.date.issued | 2025-11 | |
| dc.description | A Research Project Submitted in School of Law, Arts and Social Sciences in Partial Fulfilment of the Requirement for the Award of a Master’s Degree of Public Policy and Administration at Kenyatta University. November, 2025 Supervisor David M. Minja | |
| dc.description.abstract | Organizational performance of Kenya Revenue Authority has been a key challenge evidenced by failure to meet revenue collection targets. The government expects to use the tax revenues collected by KRA to fund budgetary deficits. Failing to meet the set revenue targets by Kenya Revenue Authority has piled a lot of pressure to borrow. Currently, the level of external debt for the government of Kenya is high and if necessary, steps have like enhancing organizational performance of KRA is not undertaken. Successful implementation of a national tax policy can set clear and realistic goals and targets that can go a long way to enhancing organizational performance of government agencies like Kenya Revenue Authority. Thus, 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 were 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 were analyzed using means, standard deviations and regression analysis and presented in form in tabular and figure form. The regression model took the following form: Y=β0+β1X1+β2X2+β3X3+ϵ. Diagnostic tests including multicollinearity, normality and heteroscedacity were performed in advance to validate regression analysis assumptions. The findings were that coordination of roles had the greatest positive and significant effect on organizational performance of KRA followed by resource allocation and lastly feedback mechanisms respectively. The study conclude that successful implementation of a national tax policy is a significant driver of organizational performance. It was recommended that finance managers working at KRA should exercise prudence in the allocation of the available financial resources. Adequate budget should be set aside carrying out the implementation of the national tax policy. The senior managers working at KRA should have a fully operational department that will be responsible for coordinating all matters of implementing the national tax policy. Managers responsible for executing the national tax policy at KRA should provide timely feedback on the progress made in the implementation endeavors. | |
| dc.identifier.uri | https://ir-library.ku.ac.ke/handle/123456789/32592 | |
| dc.language.iso | en | |
| dc.publisher | Kenyatta University | |
| dc.title | Implementation of National Tax Policy and Organizational Performance of the Kenya Revenue Authority, Kenya | |
| dc.type | Thesis |