Tag Archives: revenue collection

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.

Keywords: Effect, Kenya Revenue Authority, Online Taxpayer Registration, Rift Valley, Tax Return Processing, revenue collection

The Effect of Automated Car Park System on Revenue Collection in Busia County Government, Kenya (Published)

In the present-day competitive, fast-paced business landscape, getting the most out of available resources is not an option but a necessity. County governments are taking a highly proactive approach to systems modernization and operations in an effort to increase efficiency and effectiveness in their operations. The study sought to establish the effect of automated financial systems on revenue collection in Busia County Government. Based on the study, this paper examines the effects of automated car park system on revenue collection in Busia County Government. The study used the Meta Theory Model was used as the theoretical framework. The Theory posits that contingency factors, organizational factors and technological factors have an effect on the aspect of task performance. The study adopted ex post facto research design. The study targeted 140 employees who worked at the Busia County Government. The research used random sampling technique to identify respondents who participated in the study. The sample size was 103 respondents. Data was collected using a questionnaire and analysed using descriptive and inferential statistics (ANOVA, regression analysis and correlation). The study found that there was a statistically significant linear relationship between automated car park systems and revenue collection (p=0.000). The research recommended that Busia County should improve on automated financial systems. Automation of the revenue management process should be improved to enhance efficiency.

Keywords: Automated Car Park System, Busia County Government, Effects, Kenya, revenue collection

Empirical Analysis of Tax Revenue Collection by the Federal Government in Nigeria (Published)

The main objective of this study is to analysis tax revenue collection by the Federal government in Nigeria. The study adopted quantitative research design; the secondary data will be obtained from the FIRS in respect of the total tax revenue collected from the oil and non-oil taxes for the period of 2011-2015. The population of the study is made up of Federal Inland Revenue Services and the sample size is Planning, Reporting and Statistics Departments. The findings from the study revealed that Capital Gains Tax, Stamp Duty, Education Tax and Petroleum Profit Tax are positively significant at 1%, 5% and 10% respectively while Company Income Tax and Value Added Tax are not significant.  However, Company income tax has more total collected revenue than all the remaining variables. Therefore, it is recommended that government should enhance the collection of tax revenue processes and ensure that any deviations from compliance with the laid down rules and regulations are severally dealt with and punished accordingly

Keywords: FIRS, Federal government, Nigeria, Tax Revenue, revenue collection