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The Adoption of Technology as Strategic Tool in Enhancing Tax Compliance in Kenya: A Case Study of Large Taxpayers of Kenya Revenue Authority

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dc.contributor.author Kamau, Stanley Kiguro
dc.date.accessioned 2015-05-05T08:36:09Z
dc.date.available 2015-05-05T08:36:09Z
dc.date.issued 2014-08-30
dc.identifier.uri http://erepo.usiu.ac.ke/11732/49
dc.description A Project Report Submitted To the Chandaria School of Business in Partial Fulfilment of the Requirements for the Degree of Masters in Business Administration (MBA) en_US
dc.description.abstract The purpose of this study was to determine the impact of adoption of technology as a strategic tool in enhancing tax compliance in Kenya. The study focused on the large taxpayers of Kenya Revenue authority and sought to answer the following questions. How has KRA implemented its Information and Communication Technology strategy in order to enhance tax compliance in Kenya by Large tax Payers? What is the impact of Information and Communication Technology on tax compliance in Kenya by Large Tax payers? Is the adoption of Information and Communication Technology sustainable in enhancing tax compliance in Kenya by Large Tax Payers? The research used a descriptive research design. It relied mainly on primary sources of data. The sampling techniques used in the study were stratified and random sampling techniques. The population comprised of the large taxpayers of Kenya Revenue Authority. The primary data was collected using questionnaires that were administered to sixty two large taxpayers of Kenya Revenue Authority. The structured questionnaires administered to the respondents used the five likert scale (from strongly agree to strongly disagree). The data was analysed using descriptive statistics as well as inferential statistics with the help of the Statistical package for Social Scientists (SPSS). The findings of the study were that the adoption of technology does impact on the tax compliance levels of the large taxpayers. There is a positive relationship between the adoption of technology and the tax compliance levels. The adoption of technology as a strategic tool by The Kenya Revenue Authority has led to increased compliance levels by the large taxpayers. The study revealed that Kenya Revenue Authority has effectively implemented its Internet and Communication Technology strategy and that majority of the large taxpayers are happy with the implementation. Secondly, it has revealed that the large taxpayers feel that the technology has helped them to easily comply with the tax laws i.e. filing returns and making payments in time hence increasing their tax compliance levels. Thirdly, the large taxpayers agreed to the fact that the use of technology by Kenya Revenue Authority is sustainable in enhancing tax compliance and that they would embrace it perpetually. The study concludes that indeed the adoption of technology does impact on the tax compliance levels of the large taxpayers. Additionally it was concluded that the Kenya Revenue Authority has effectively implemented its Internet and Communication Technology strategy and that majority of the large taxpayers are happy with the implementation. Secondly, it can be concluded that the large taxpayers feel that the technology has helped them to easily comply with the tax laws. Finally the study concludes that technology by Kenya Revenue Authority is sustainable in enhancing tax compliance. The study thereforerecommends that there is need for Kenya Revenue Authority to involveLarge Taxpayers while developing its systems to ensure that they take care of the needs of both the Authority and the Large Taxpayers.The study also recommends that Kenya Revenue Authority should sensitise the Large Taxpayers on the systems it has in place and how they will be of advantage to them in terms of increasing their compliance levels. The study recommends that there is need for Kenya Revenue Authority to keep on developing new systems and improving on the existing ones on a need to need basis. The new systems and improved existing ones will ensure that technology is sustainable and thus the compliance levels will also improve. The researcher recommends a further study on the impact of technology on the compliance levels and the reasons why tax agencies are embracing technology. In addition further studies should be done to find out the reasons why some large Taxpayers are not willing to embrace the use of technology in enhancing tax compliance. en_US
dc.publisher United States International University Africa en_US
dc.subject Tax Compliance en_US
dc.subject Technology en_US
dc.title The Adoption of Technology as Strategic Tool in Enhancing Tax Compliance in Kenya: A Case Study of Large Taxpayers of Kenya Revenue Authority en_US
dc.type Thesis en_US


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