INFLUENCE OF KNOWLEDGE MANAGEMENT PRACTICES AND PERFORMANCE OF TAX COLLECTION AT KENYA REVENUE AUTHORITY IN NAIROBI COUNTY, KENYA

Orlale Kimari Okongo, Dr. Esther Kanyua Kiruja

Abstract


The main objective of this study was to investigate the influence of Knowledge Management Practices on the performance of Tax Collection at Kenya Revenue Authority (KRA) in Nairobi County, Kenya. Tax jurisdictions across the globe are facing a challenge in uncollected and unpaid tax debt, which has become a key concern. One common challenge for tax administrations is the lack of access to a pool of knowledge and experiences to learn from and share. In this regard the study aimed to determine the effect of knowledge creation, and knowledge sharing on the performance of tax collection in KRA. This research adopted a descriptive research design approach, because it allowed an in-depth study of the subject. The target population for the study was staff of KRA, which stood at 10,151 as of the current financial year 2021/22. A structured questionnaire was used to collect data from 99 samples, drawn from the identified departments/divisions through the Stratified random sampling method. Descriptive statistical techniques such as frequencies, percentages, means, and standard deviation was used to analyze the field data from questionnaires using the Statistical Package of Social Sciences (SPSS) version 22. The response rate of the study was 81.82%. The findings of the study indicated that Knowledge Discovery (t =2.786, p =0.007), Knowledge Capture (t =6.432, p =0.000) have a positive and significant relationship on Performance Of Tax Collection at Kenya Revenue Authority in Nairobi County. These findings suggest that effective knowledge management practices can help improve tax collection performance, which is important for the revenue authority and the government as a whole. The study also concluded that recruitment of staff, engagement of stakeholders such as taxpayers and competitors, and having a knowledge base all have a significant influence on the performance of tax collection at KRA.[1]


[1] Okongo, K., O., & Kiruja, E., K., (2023). Influence Of Knowledge Management Practices and Performance of Tax Collection at Kenya Revenue Authority in Nairobi County, Kenya. International Journal of Social Science Management and Entrepreneurship, 7(2023), 381-392


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