Influence of i-Tax System on Performance of Kenya Revenue Authority: A Case of Nairobi County


  • Nakutan Eunice Lokarach Kenyatta University, Kenya
  • James Rugami Kenyatta University, Kenya


Taxation, i-tax, Automation, taxpayer, Modernization, Performance


Governments around the world are increasingly using information and communications technologies to improve the delivery of public services and the dissemination of public administration to the public. Implementation of innovative revenue collection strategies is supposed to improve its organization structures, training, manpower planning, developing teamwork among management and staff, new approaches to reward management and adaptation of total quality management. Worldwide, taxpayers' resistance, underutilization and reluctance to use electronic filing system remain a great concern and still plague various tax agencies which are embracing electronic tax administration systems. The general objective of this study was to establish the influence of i-tax system on Performance of Kenya Revenue Authority. The specific objectives of this study were; to establish the effect of Automated System Modernization, systems integration, taxpayer education and staff training on performance of Kenya Revenue Authority. The study was informed by open systems theory, resource dependence theory and institutional theory. The study adopted both descriptive statistics and a case study design. The target population of the study was 300 managers at KRA. Stratified random sampling was used to pick a sample of 90 managers. The primary data was collected using the structured questionnaires. The data was analyzed using statistical package of social sciences (SPSS). Descriptive statistics such as mean and standard deviation were adopted. The relationship between the dependent variable and the independent variables was tested using linear regression model and correlation analysis. The results were then presented in form of figures, tables and chats. The findings of the study revealed that, Automated System Modernization, Systems integration, Taxpayer education and Staff training were satisfactory variables in explaining Performance of KRA. The findings also indicated that, Automated System Modernization, Systems integration, Taxpayer education, Staff training and Performance were positively and significant related. The study concluded that, the survival of each organization depends on its dynamic interaction with internal and external environment. Based on the findings, the study recommended that, the management of KRA should invest heavily in automation of their System since it has been proven that automation of systems enhances tax collection.  

Key Word: Taxation, i-tax, Automation, taxpayer, Modernization, Performance

Author Biographies

Nakutan Eunice Lokarach, Kenyatta University, Kenya

Postgraduate Student

James Rugami, Kenyatta University, Kenya



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How to Cite

Lokarach, N. E., & Rugami, J. (2019). Influence of i-Tax System on Performance of Kenya Revenue Authority: A Case of Nairobi County. Journal of Strategic Management, 3(2), 46–75. Retrieved from