Adoption of Itax Technology and its Impact on Tax Filing by Users in Kenya

Technology is revolutionizing the way industries operate. Tax administration bodies in most countries are incorporating technology in their day to day operations because ICT helps to develop every facet of tax administration, be it, tax collection, tax audit, taxpayer services, or any other tax process. Though the iTax system of tax filing was introduced in Kenya by the KRA in 2014 to enable the taxpayers to file and submit their taxes online, its application and adoption amongst the taxpayers has been very minimal therefore the study sought to assess significance of adoption of iTax technology and its impact on tax filing by users in Kenya basing on the local and international studies published between 2011 to 2022. The study revealed that countries all over the world have shifted from the manual and traditional tax filing system to the electronic tax system; tax administration bodies are embracing technology for effective and efficient management of tax collection, tax audit and taxpayer services; most taxpayers prefer to seek help from tax consultants or tax agencies during tax registration, assessment and filing; taxpayers’ intention to individually use tax e-filing system can be boosted if the taxpayers are technologically ready and finally, basic computer knowledge influences an individual’s intention to use social networking programs. The study recommended that the existing iTax filing architecture should be redesigned by the tax department to ensure comfort of use to the tax payers. Secondly, it was recommended that the government of Kenya should put in place a system that ensures accessibility to technological infrastructure so as to give the taxpayers motivation to adopt the use of iTax technology without necessarily paying agents to file tax on their behalf. KeyWords: Tax payer perception, adoption of iTax technology, impact on tax filing by user