Abstract: The study examined the effect of internal control policy on optimal revenue collections in KRA. The theoretical base for the study was founded on optimal theory of taxation. The study applied positivism research philosophy. A descriptive correlational research design was employed in the study. The target population comprised of all the revenue officers working in the 34 KRA stations in the six regions across the country. The study sampled a total of 313 revenue officers in 34 KRA stations. The study used both primary and secondary data. Questionnaires containing close ended questions were used in the collection of primary data. The collected data was analyzed using statistical package for social sciences (SPSS) version 24 computer software. Descriptive statistics as well as inferential statistics were used in data analysis. Data was presented in charts and tables accompanied by relevant discussions of the findings. Findings from the correlations indicated that internal controls had a significant influence on optimal revenue collection. Regression analysis indicated that internal controls had a significant influence on revenue collection. The study concluded that internal controls had a vital role in determining optimal revenue collection in KRA. The study recommended that the organization should sets up strong internal control policies that will go a long way in enhancing the achievement of the organizations objectives of optimizing revenue collection. Internal control policies enable enhanced accountability, facilitates tracking of transactions to avoid wastage of KRA resources and prevent fraudulent activities within the organization.
Keywords: Internal Controls, Kenya Revenue Authority, Optimal Revenue Collection, Revenue Collection.
Title: EFFECT OF INTERNAL CONTROLS POLICY ON OPTIMAL REVENUE COLLECTION IN KENYA REVENUE AUTHORITY
Author: Antony Wahome Ndirangu, Prof. Willy Muturi, Prof. Patrick Ngumi
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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