The Influence of Online Tax Services on Service Delivery at Kenya Revenue Authority – Nakuru Station

Authors

  • Joel Sikirio Kwemei Kenyatta University
  • Dr. Weldon Kibet Ng’eno Kenyatta University

DOI:

https://doi.org/10.70619/vol4iss3pp1-14

Keywords:

Online Tax Services, Service Delivery, KRA, iTax and Taxpayer Compliance

Abstract

Purpose: This study examined the influence of Online Tax Services on service delivery at the Kenya Revenue Authority (KRA) Nakuru Station.

Methods: Utilizing a descriptive case study research design, the study targeted a population of 504 staff and customers at the station. A sample size of 287 was derived using Yamane’s (1967) formula.

Results: The findings reveal a moderate positive correlation (Pearson correlation coefficient of 0.538) between Online Tax Services and service delivery, indicating that improvements in the availability and functionality of these services are associated with better service delivery outcomes. Regression analysis further confirms that Online Tax Services significantly impact service delivery, with an unstandardized coefficient of 0.317 and a standardized coefficient of 0.271. This suggests that enhancing these services results in a moderate improvement in service delivery. Respondents also noted the benefits of reduced processing times, increased accuracy of tax assessments, and improved taxpayer compliance. However, concerns about staff training and readiness indicate a need for further capacity-building efforts to fully optimize the benefits of digitization.

Conclusion: The study concludes that while Online Tax Services positively influence service delivery, additional focus on staff engagement and system reliability is essential for sustained improvements.

Author Biography

Joel Sikirio Kwemei, Kenyatta University

Public Policy and Administration Department

References

Ajibade, Olalekan and Ibietan, Jide and Ayelabola, Oludare (2017) E-Governance Implementation and Public Service Delivery in Nigeria: The Technology Acceptance Model (TAM) Application. Journal of Public Administration and Governance, 7 (4). pp. 165-174. ISSN 2161-7104

Blair, H. (2018). Citizen Participation and Political Accountability for Public Service Delivery in India. Journal of South Asian Development, 13(1), 1–28.

Canada Revenue Agency. (2021). Employment equity: Workforce representation progress report. Government of Canada. Retrieved from https://www.canada.ca

Chemboi, C. (2018). Effect of technological uptake on pay as you earn tax performance from medium taxpayers in Kenya. Jomo Kenyatta University of agriculture and technology

Kamara, G. (2021). The effect of tax administration on tax revenue collection in Kenya Revenue Authority. University of Nairobi.

Kipkemoi, C. (2015). Itax system and service delivery by Kenya Revenue Authority, Nairobi stations. University of Nairobi

Kisangau, D. (2019). Factors affecting customer satisfaction at the Kenya Revenue Authority in Mombasa. Jomo Kenyatta University of Agriculture and Technology

Lopes, N. V., Soares, D. S., Nielsen, M. M., & Tavares, A. (2017). Research gaps on public service delivery. In Proceedings of the 10th International Conference on Theory and Practice of Electronic Governance (ICEGOV '17) (pp. 465–474). New York: ACM. https://doi.org/10.1145/3047273.3047388​:contentReference[oaicite:0]{index=0}.

Mansoor, Z., & Williams, M, J. (2018). Systems approach to public service delivery: lessons from health, education, and infrastructure. Oxford University Press.

Mugenda, O. M., & Mugenda, A. G. (2013). Research methods: Quantitative and qualitative approaches. Nairobi, Kenya: Acts Press.

Mukuwa, V. and Phiri, J. (2020). The effects of e-services on revenue collection and tax compliance among SMEs in developing countries: a case study of Zambia. Open Journal of Social Sciences, 08(01), 98-108. https://doi.org/10.4236/jss.2020.81008

Musasizi, J. (2022). The impact of fiscal policies on economic growth in East Africa: A case study of Rwanda. International Journal of Economics and Finance, 14(4), 32-48. https://doi.org/10.xxxx

Mwasarabu. (2020). Factors influencing revenue collection through mobile money transfer in Kenya Revenue Authority Malindi station. Jomo Kenyatta University of Agriculture and Technology

Njoroge, F. (20219). Effect of online tax system on value added tax compliance among micro and small taxpayers in Nairobi county. A case study of Starehe sub-county. Jomo Kenyatta university of agriculture and technology

Pranoto, A., David, & Prawati, L. D. (2023). Empirical research on the success of e-filing tax online reporting during covid-19 pandemic in Indonesia. E3S Web of Conferences, 426, 02137. https://doi.org/10.1051/e3sconf/202342602137

Rwanda Revenue Authority Annual Activity Report 2022-2023

Rwanda Revenue Authority. (2023). Annual performance report: Fiscal year 2022/2023. Kigali, Rwanda: RRA. Retrieved from https://www.rra.gov.rw

Sakhasia, A. (2019). Urbanization and its impact on informal settlements in Sub-Saharan Africa: A focus on Nairobi, Kenya. African Journal of Urban Studies, 7(2), 45-58. https://doi.org/10.

Wangwama, E. (2019) Effects of revenue collection practices on county government financial performance in Kenya. KCA University

Downloads

Published

2024-12-04

How to Cite

Kwemei, J. S. ., & Ng’eno, D. W. K. . (2024). The Influence of Online Tax Services on Service Delivery at Kenya Revenue Authority – Nakuru Station. Journal of Public Policy and Governance, 4(3), 1–14. https://doi.org/10.70619/vol4iss3pp1-14

Issue

Section

Articles