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Attitudinal and technological determinants of itax system acceptance: the case of KENYA revenue authority.

Author: 
Mutinda Celestine Mutheu, Gatotoh Augustine Mwangi, Keiyoro Peter Njenga
Subject Area: 
Social Sciences and Humanities
Abstract: 

Revenue authorities are continually implementing strategies to enhance quality of taxpayer services as well as optimize revenue collection within set timelines and budgets. In this regard, Kenya Revenue Authority introduced the iTax system, to enable taxpayers declare tax payable by themselves at the comfort of their homes and offices. This paper is premised on the Technology Acceptance Model). It designed to establish the factors that influence acceptance of the iTax system in Kenya. The variables examined and presented in this paper included the taxpayers’ attitude towards technology and iTtax system. The descriptive research design was used with the target population comprising of 5330 taxpayer property owners in eastern side of Nairobi city. A randomly selected sample of 98 respondents was identified and primary data gathered using a questionnaire. The results showed a positive correlation between user attitude and acceptance of the iTax system (r=.888**p < 0.01). An analysis on technological determinants of iTax acceptance showed a positive \ technology suitability (r=.871**p < 0.01). It was concluded that the positive attitude of taxpayers towards the iTax has greatly contributed to the acceptance of the system. In addition to the attitudes taxpayers are also variously influenced by the suitability, coverage and security of the iTax technology. The study recommends the need for continuous awareness creation, training on the system usage and consideration of user friendliness in systems upgrades.

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