{"title":"技术采用、税基扩大、纳税人教育、客户服务和战略沟通对肯尼亚税务局组织绩效的影响","authors":"Michelle Vita, Stephen Muathe","doi":"10.33844/ijol.2023.60372","DOIUrl":null,"url":null,"abstract":"Organizational performance is vital for conceptual and empirical research in strategic management. Strategic choice serves as the link between the organization and the operational environment. In the unpredictable and competitive business environment, it is paramount for organizations to enforce strategic decisions that will direct them to cope with changes in the background and attain a competitive advantage. Kenya Revenue Authority (KRA), a government-owned organization mandated to collect, assess, and account for all revenues, has faced sincere challenges in its operations and management. This study aimed to investigate the influence of technology adoption, tax base expansion, taxpayers' education, customer service, and strategy communication on the performance of Kenya Revenue Authority. The guiding theories were the resource-based view theory, the balanced scorecard, and the dynamic capabilities theory. A descriptive survey research design was adopted, targeting 90 top and middle-level departmental employees as the unit of analysis. Proportionate stratified and random sampling was used as the sampling technique. The data collection instrument was a pilot-tested questionnaire for accurate measurement examination. The study findings revealed that the five independent variables explain 60.8% of Kenya Revenue Authority's performance, as shown by R squared. The study revealed that adopting technology and customer service had the most impact on KRA’s performance. Tax base expansion, taxpayers’ education, and strategy communication also had a significant impact on the organization’s performance. The study recommends that for the organization to have continued improved performance, it should focus on enhancing its technological systems, expanding its tax base, providing efficient customer support, offering continued taxpayers’ education, and ensuring proper and effective communication of its strategies to staff. The study also recommends that other government-owned companies, corporations or agencies that seek to improve performance should incorporate strategic choice in their operations.","PeriodicalId":43385,"journal":{"name":"International Journal of Organizational Leadership","volume":null,"pages":null},"PeriodicalIF":0.7000,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Role of Technology Adoption, Tax Base Expansion, Taxpayers' Education, Customer Service, and Strategy Communication on the Organizational Performance of Kenya Revenue Authority\",\"authors\":\"Michelle Vita, Stephen Muathe\",\"doi\":\"10.33844/ijol.2023.60372\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Organizational performance is vital for conceptual and empirical research in strategic management. Strategic choice serves as the link between the organization and the operational environment. In the unpredictable and competitive business environment, it is paramount for organizations to enforce strategic decisions that will direct them to cope with changes in the background and attain a competitive advantage. Kenya Revenue Authority (KRA), a government-owned organization mandated to collect, assess, and account for all revenues, has faced sincere challenges in its operations and management. This study aimed to investigate the influence of technology adoption, tax base expansion, taxpayers' education, customer service, and strategy communication on the performance of Kenya Revenue Authority. The guiding theories were the resource-based view theory, the balanced scorecard, and the dynamic capabilities theory. A descriptive survey research design was adopted, targeting 90 top and middle-level departmental employees as the unit of analysis. Proportionate stratified and random sampling was used as the sampling technique. The data collection instrument was a pilot-tested questionnaire for accurate measurement examination. The study findings revealed that the five independent variables explain 60.8% of Kenya Revenue Authority's performance, as shown by R squared. The study revealed that adopting technology and customer service had the most impact on KRA’s performance. Tax base expansion, taxpayers’ education, and strategy communication also had a significant impact on the organization’s performance. The study recommends that for the organization to have continued improved performance, it should focus on enhancing its technological systems, expanding its tax base, providing efficient customer support, offering continued taxpayers’ education, and ensuring proper and effective communication of its strategies to staff. The study also recommends that other government-owned companies, corporations or agencies that seek to improve performance should incorporate strategic choice in their operations.\",\"PeriodicalId\":43385,\"journal\":{\"name\":\"International Journal of Organizational Leadership\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2023-09-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Organizational Leadership\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.33844/ijol.2023.60372\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Organizational Leadership","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33844/ijol.2023.60372","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"MANAGEMENT","Score":null,"Total":0}
The Role of Technology Adoption, Tax Base Expansion, Taxpayers' Education, Customer Service, and Strategy Communication on the Organizational Performance of Kenya Revenue Authority
Organizational performance is vital for conceptual and empirical research in strategic management. Strategic choice serves as the link between the organization and the operational environment. In the unpredictable and competitive business environment, it is paramount for organizations to enforce strategic decisions that will direct them to cope with changes in the background and attain a competitive advantage. Kenya Revenue Authority (KRA), a government-owned organization mandated to collect, assess, and account for all revenues, has faced sincere challenges in its operations and management. This study aimed to investigate the influence of technology adoption, tax base expansion, taxpayers' education, customer service, and strategy communication on the performance of Kenya Revenue Authority. The guiding theories were the resource-based view theory, the balanced scorecard, and the dynamic capabilities theory. A descriptive survey research design was adopted, targeting 90 top and middle-level departmental employees as the unit of analysis. Proportionate stratified and random sampling was used as the sampling technique. The data collection instrument was a pilot-tested questionnaire for accurate measurement examination. The study findings revealed that the five independent variables explain 60.8% of Kenya Revenue Authority's performance, as shown by R squared. The study revealed that adopting technology and customer service had the most impact on KRA’s performance. Tax base expansion, taxpayers’ education, and strategy communication also had a significant impact on the organization’s performance. The study recommends that for the organization to have continued improved performance, it should focus on enhancing its technological systems, expanding its tax base, providing efficient customer support, offering continued taxpayers’ education, and ensuring proper and effective communication of its strategies to staff. The study also recommends that other government-owned companies, corporations or agencies that seek to improve performance should incorporate strategic choice in their operations.