DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF INTEGRATED TAX PROJECTS OF KENYA REVENUE AUTHORITY, KENYA

Abstract

Purpose: The current study sought to establish the determinants of successful implementation of integrated tax projects of Kenya Revenue Authority, Kenya.Methodology: A descriptive design was adopted. The target population was 353 project managers, assistant project managers and supervisors of the four integrated tax projects at Kenya Revenue Authority. A sample size of 187 was determined through Yamane formula and stratified. Data analysis was quantitatively analyzed using the statistical package for social scientists (SPSS V20) for both descriptive and inferential statistics.Results: The study findings showed that stakeholder participation, project control, project planning and resource management positively influence implementation of the integrated tax projects significantly.Recommendations: Based on the findings, the study recommends the need for KRA to improve project-planning practices, improve resource management practices. This can be done by having adequate financial resources for each project, availability of adequate material to support project activities, having sound technical expertise for every project having knowledgeable personnel who understands the technical requirements of the project and using relevant technology for each project. The study also recommends a need for KRA to improve its project control practices. This can be done by incorporating policy, procedures and standards of implementation, having quality assurance policies and standards, having quality auditing, and specifications, using control charts and analysis and applying budget and budgetary controls when managing projects. Lastly, the study recommends a need for KRA to improve its stakeholder participation practices. This can be realized through increasing the stakeholder’s participation in the design of the project plan, identification of the scope and benefits of the project, implementation of the project and project monitoring and evaluation.