DISCRETION AND IMPLEMENTATION OF TAX REFORMS AT THE KENYA REVENUE AUTHORITY IN KAJIADO COUNTY
Abstract
Kenya's tax collecting mechanism has been revised several times in response to previous administrations' unsuccessful attempts to raise sufficient economic funds. Persistent loopholes that undermine revenue collecting effectiveness demand targeted tax revisions. As a result, there is an urgent need to modernize Kenya's present tax structures in order for the Kenya Revenue Authority to meet its fiscal objectives. Therefore, the study aimed at assessing the effect of street level bureaucracy on the implementation of tax reforms at KRA. The study specifically examined the effects of discretion on implementation of tax reforms; evaluated the effects of autonomy on implementation of tax reforms; assessed the extent to which resource facilitation affects implementation of tax reforms and finally explore the extent to which bureaucratic engagement affects implementation of tax reforms. The research utilized a descriptive survey approach, which encompasses a collection of techniques and processes for characterizing variables. The study conducted census on all the 128 respondents based at KRA Kajiado County Station. Ethical standards of informed consent, confidentiality, anonymity was all considered including obtaining the research permit from NACOSTI. Initially, the data was meticulously checked for completeness, and subsequently, it was then entered into the SPSS. By grouping recurring themes in the qualitative data, it was possible to study it more thoroughly and delve into topics that perhaps weren't sufficiently covered by the formal questionnaire items. Descriptive and inferential statistical approaches were compared using quantitative data analysis. Standard deviation and mean were used to summarise the data. The data was displayed as frequency tables, percentages, charts, and regression models to provide a thorough analysis. The study's findings showed a substantial and statistically significant positive association between the KRA in Kajiado County's adoption of tax reforms and discretion. In a similar vein, it found a strong inverse relationship between autonomy and the KRA in Kajiado County implementing tax reforms. Additionally, the study discovered a strong favourable link between the KRA in Kajiado County's adoption of tax changes and bureaucratic participation. Overall, the study objectives related to discretion, autonomy, resource facilitation, and bureaucratic engagement in relation to the implementation of tax reforms at the KRA in Kajiado County are supported by the findings. From the findings, there is need to develop clear and comprehensive guidelines for discretion in tax administration, grant greater autonomy to tax officials on implementation of reforms, foster collaboration and communication among departments and the need to allocate adequate human, financial and technological resources for effective execution of reforms.
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