The extent to which Kenya Revenue Authority (KRA) satisfied conditions necessary for introducing and implementing performance contract

Abstract

This study sought to determine the extent to which the necessary conditions for developing and implementing performance contracts were satisfied by Kenya Revenue Authority (KRA). It was limited to KRA staff based at the head office; mainly the Managers who played a key role in the development and implementation of performance contracts at KRA were interviewed.

This was a case study which involved an in-depth investigation of the extent to which KRA considered the conditions or factors necessary in developing and implementing performance contracts. Both primary and secondary data was collected .The secondary data was collected from KRA’s Third Corporate Plan, while the primary data collection was done through personal interviews, which was pre-tested and later on administered through a survey. From the research findings we have established that KRA satisfied the necessary conditions for developing and implementing the performance contract, except for one condition, that is sensitization of the staff, which was not keenly addressed during the development and implementation of performance contract.