Strategic Practices and Operational Efficiency at Kenya Revenue Authority: A Case of Sameer Park Tax Service Office

The Kenya Revenue Authority (KRA) is faced with challenges in optimizing efficiency in tax administration, such as technology, globalization, and tax evasion. Changing economic times and evolving public expectations add to these issues. Despite improvement efforts, KRA struggles to meet revenue goals and stakeholder satisfaction, with existing research lacking insights into effective strategic practices for operational efficiency. This study focused on KRA's strategic practices to enhance operational efficiency. It aimed to evaluate the influence of technology integration, training and skill development, client-centric services, and inter-agency collaboration on operational efficiency within KRA. The study was influenced by four theories namely; Information System Success Model, Dynamic Capability Model, Stakeholder Theory and Resources Dependency theory. The target population comprised KRA management and operational staff in the Sameer Park tax service office, with a sample of 105 employees in both management and operations selected using stratified proportional sampling. Data were collected through questionnaires and analyzed with the help of SPSS version 30.0. The study presented findings in tables and interpreted them in line with its objectives, utilizing a multiple regression model to assess the relationship between key factors and operational efficiency at KRA. The findings of this study showed that integrating technology is crucial to increasing productivity and simplifying procedures. The improvement of personnel capacity and overall operational performance was also found to be significantly influenced by training and skill development programs. By better meeting the demands of their clients, client-centric services have been shown to maximize service delivery. The study also underlined the value of interagency collaboration, which enhances productivity in tax administration by facilitating greater coordination. Therefore, KRA focus on integrating technology by creating thorough regulations, modernizing IT infrastructure, and holding frequent training sessions to raise employee knowledge and awareness on technological changes. Training programs should be put in place to fill up certain skill gaps, along with opportunities for professional growth and mentoring. In order to develop client-centric services, there is need for KRA to provide tailored tax guidance, upgrade web portals, and set up feedback systems to better meet the expectations of the clients. Finally, in order to improve tax administration and streamline procedures, KRA should adopt enhanced inter-agency cooperation through the creation of digital platforms for coordination, the adoption of universal data standards, and the creation of collaborative task groups.