The influence Of change on revenue collection by the Kenya Revenue Authority (KRA)

Abstract

This project was carried out to determine the influence of change on revenue collection by the Kenya Revenue Authority (KRA). The study was a case study on the KRA with particular focus on the four revenue departments, namely the Customs and Excise, Income Tax, Value Added Tax (VAT), and Road Transport Departments. These are involved in the Authority's core business, which is the collection of revenue. It was found out that the changes introduced by the Authority had had a positive influence on revenue collection. More specifically those changes that had greatly increased the Authority's revenue collection were the introduction of targets and performance appraisals, the establishment of the taxpayer education and information services and the establishment of the Management Information Services Department. The establishment of the New Business Initiatives, the Public Relations, and Research and Corporate Planning departments had slightly increased revenue collection, while the introduction of the graduate training programme was reported as having no impact on revenue collection. Revenue collection was reported as having increased by an average of ten percent per year in spite of the harsh economic conditions that have been affecting the country since the early nineties. It was recommended that future research direct its efforts towards establishing the views of the service departments and lower cadre staff regarding the influence of change on revenue collection.