THE INFLUENCE OF MONITORING AND EVALUATION IMPERATIVES ON PERFORMANCE OF KENYA REVENUE AUTHORITY

Carren Chepngetich, Dr. Alexander Kyule

Abstract


Kenya Revenue Authority (KRA) has over the last seven years evolved from four distinct government departments and transformed itself into one of the most modern and more integrated revenue collection agency in the region. However, despite this improvement in tax collection, Kenya Revenue Authority also faces a challenge of tax evasion. The general objective of the study was to examine the influence of monitoring and evaluation imperatives on performance of Kenya Revenue Authority. Specifically, the study sought to investigate the influence of monitoring and evaluation technical capacity on performance of Kenya Revenue Authority and to examine the influence of monitoring and evaluation planning on performance of Kenya Revenue Authority. This study used Human Capital Theory and Contingency Theory. This study used a descriptive research design. The study was conducted in Kenya revenue authority headquarters. The unit of analysis was Kenya Revenue Authority while the unit of observation was 215 senior employees working in the Kenya revenue authority. The sampling frame was 215 management employees working in Kenya revenue Authority. Yamane formula was adopted to calculate the study sample size. Therefore, the study sample size was 140 respondents. This research used a questionnaire to collect primary data. Fourteen questionnaires were piloted that represented 10% of the target population. The study collected quantitative data which was analysed using descriptive and inferential statistics using the Statistical Package for Social Sciences (SPSS) version 24. Multivariate linear regression was used to determine the relationship between the dependent and independent variables. The study concludes that M&E technical capacity has a positive and significant influence on performance of Kenya Revenue Authority. In addition, the study concludes that M&E planning has a positive and significant influence on performance of Kenya Revenue Authority. Based on the findings, the study recommends that the management of KRA should integrate a more participatory approach in the development and execution of its M&E frameworks. Further, the study recommends that the management of KRA should establish a structured and inclusive stakeholder engagement framework.

Key Words: Monitoring and Evaluation Imperatives, Monitoring and Evaluation Technical Capacity, Monitoring and Evaluation Planning


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References


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