A Survey of Views on the Effect of Online Taxpayer Registration and Tax Return Processing on Revenue Collection at the Kenya Revenue Authority, Rift Valley Region (Published)
The study examined the contribution of iTax system as a strategy for revenue collection at Kenya Revenue Authority, Rift Valley Region, Kenya. Informed by the study, this paper examines the contribution of online taxpayer registration and tax return processing on revenue collection by KRA Rift Valley Region. The research employed a correlational design and targeted the domestic taxes department employees at KRA Rift Valley Region. In total, the study targeted 114 employees. Out of this population, stratified random sampling technique was used to select 76 respondents. A five-point Likert scale structured questionnaire was used to collect the primary data. Both descriptive and inferential statistics were then used to analyse the data. The results obtained were presented using tables. The study established that online taxpayer registration and online tax return processing had had a significant contribution to revenue collection at KRA, Rift Valley Region. The study concluded that if these two iTax system components were fully embraced, revenue collection, accounting for taxes paid, monitoring of taxpayers, service delivery to taxpayers and compliance would be greatly improved at KRA. It was thus recommended that KRA management should focus on taxpayer facilitation through a robust system of customer registration and tax payment processing. The paper is of great significance to KRA as it identifies areas where the organization can invest in improvements to enhance revenue collection.