Effect Of Implementation Strategy On Sustainable Revenue Collection Of Kenya Revenue Authority North Rift Region

Tax is a significant contributor to the growth of the economy, however tax legal policies and processes present snags in administering and compliance among KRA and tax payers. Moreover, it is this complexity that has created loop holes resulting in... More

Tax is a significant contributor to the growth of the economy, however tax legal policies and processes present snags in administering and compliance among KRA and tax payers. Moreover, it is this complexity that has created loop holes resulting in significant revenue leakages. The study aimed at determining the effect of implementation strategy on revenue collection at Kenya Revenue Authority. The research was guided by the Theory of Constraints. It adopted a cross-sectional survey design which is analytical in nature. The study targeted a population of 386 KRA employees from 3 KRA stations in north rift region (Eldoret, Lodwar and Kitale). The study sampled 191 respondents using simple random sampling method. Data was collected using questionnaires. After data collection, the data was coded, organized and edited to remove any inconsistencies, repetitions or errors then data analysis was done with the help of Statistical Package for Social Sciences (SPSS) version 24. Des Less