iTax system and service delivery by Kenya revenue Authority, Nairobi stations
Cheruiyot, Walter K
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Actual revenues and expected revenue always differ with large gap margin resulting in lower than expected revenue collection. While the total tax receipts may be lower compared to full compliance, it may not be lower than under other feasible taxation system. iTax is a modern computer-based assessment and collection software used by the government. It is a computing and accounting system for state revenues (levies, taxes) which stores all relevant (credit and debit) data in individual accounts in a data base, and thus helps monitor and control all tax transactions. iTax provides a convenient and efficient way to improve revenue collection, transparency in fiscal administration and management of local and national tax authorities. It is important to understand iTax system and its influence on service delivery. The study therefore sought to review iTax system and service delivery by Kenya Revenue Authority, Nairobi stations. The study adopted Cross-sectional research design approach. The study targeted Kenya Revenue Authority employees in Nairobi stations. Data was collected using structured questionnaires. Data obtained was subjected to quantitative methods of data analysis using SPSS (version 20). T-test was used to determine the degree and significance of the relationship between variables. The study found that employees’ perception towards technology (iTax) has a statistically significant influence on customer service delivery. It found that a better understanding and knowledge of the tax system and access to internet do improve customer service delivery significantly.
University of Nairobi