Koech,Billy Kipruto2026-02-092026-02-092025-11https://ir-library.ku.ac.ke/handle/123456789/32320A Research Project Submitted to the School of Law, Arts and Social Sciences in Partial Fulfilment for the Award of Degree in Master of Public Policy and Administration of Kenyatta University. November, 2025 Supervisor Wilson MunaThe link between the employment of an automated tax invoice management system and revenue collection had not been clearly defined in the scholarly literature. The Kenya Revenue Authority (KRA), with the assistance of the government, had put measures in place to ensure tax compliance for funding government projects. However, despite these efforts, the nation continued to encounter challenges in tax revenue collection. One prominent issue was the lack of consolidation in tax administrative procedures, as there was no single Tax Procedures Act governing both national and county governments. Therefore, this study sought to establish the effects implementation of electronic tax invoice management system on revenue collection. The study was guided by specific objectives such as; To assess the effects of user adoption on revenue collection at the Kenya Revenue Authority; To assess how staff capacity affects revenue collection at the Kenya Revenue Authority; To establish the extent to which taxpayer training affects revenue collection at the Kenya Revenue Authority; To examine the effects of system management on revenue collection at the Kenya Revenue Authority. The study was guided by the Technology Acceptance Model, Diffusion of Innovation Theory, and Control Theory as its theoretical framework. It adopted a descriptive research design to establish the correlation between the variables. The target population comprised 3,905 KRA officers working at the head office and branches within Nairobi County, with a sample size of 400 respondents. Purposive sampling techniques were used, and data was collected using structured questionnaires. The study employed both quantitative and qualitative analysis, with quantitative data tested using regression analysis, while thematic analysis was used to analyze responses from open-ended questions. The findings revealed that system management had the most significant effect on revenue collection (β = 0.327, p = 0.000), followed by taxpayer training (β = 0.303, p = 0.003), staff capacity (β = 0.231, p = 0.004), and user adoption (β = 0.205, p = 0.001). The study established that while user adoption positively influenced revenue collection, challenges such as system complexity, resistance to technology, and inadequate digital literacy hindered full adoption. Staff capacity also played a critical role, but issues such as understaffing, lack of dedicated technical support, and outdated infrastructure limited its effectiveness. Taxpayer training was found to be essential for compliance, though accessibility to training materials remained a challenge. Additionally, system management emerged as the strongest predictor of revenue collection, emphasizing the need for continuous system upgrades, backup systems, and improved technical infrastructure. The study concluded that while eTIMS had improved revenue collection, its effectiveness depended on complementary factors such as user-friendly system design, well-trained staff, and continuous taxpayer engagement. It recommended simplifying the system interface, expanding training programs, increasing technical personnel, and investing in scalable infrastructure to enhance compliance and optimize revenue collection. Future studies should explore the long-term effects of eTIMS on tax compliance, the role of digital literacy in adoption, and the effectiveness of tax incentives in promoting voluntary compliance.enThesis