| dc.description.abstract | This study examined the quality of service provided by the Kenya Revenue Authority (KRA), Domestic Taxes Department (DTD) from the perspective of the taxpayers. The tax practitioners were selected to represent the taxpayers. The study determined the gaps between taxpayers' expectations and perceptions of service quality and it indicated the level of taxpayer satisfaction of the services offered by DTD.
The objective of the study was meant to establish ways of improving service quality measurement for sustainable tax administration via determining taxpayers expectation, ascertaining taxpayers perception, analysis of service gaps, determining the relative importance of the service dimensions and identifying negative responses in the business processes all with a view of using the results for service improvements and to make informed decisions concerning the quality of service that is offered by tax administration.
The research method used for this study was the descriptive survey.
A modified SERVQUAL instrument was used to collect data. The population of the study consisted of tax practitioners practicing in Nairobi Central Business Division, (CBD). A random sampling method was used to obtain a sample from the population sample size of 60 respondents. 45 respondents completed the questionnaire reflecting a response rate of 75 %, which was sufficient for data analysis. The results were analysed using SPSS version 16.0 and descriptive narrative and interpreted in line with the specific aims of the study. | en_US |
