PROCUREMENT MANAGEMENT PROCESSES ON PERFORMANCE OF KENYA REVENUE AUTHORITY ELDORET BRANCH

Abstract: The purpose of the study was to examine the effect of strategic procurement management processes on performance of the Kenya Revenue Authority, Eldoret Branch. The study was guided by the following specific objectives; to evaluate the effect of needs assessment and procurement planning on performance of the Kenya Revenue Authority, Eldoret Branch, Kenya. The study was guided by the following theories, agency theory, resource-based view theory, contract management theory, and system theory. The study adopted a descriptive research design with a target population of the study will be comprised of all management team in KRA Eldoret branch, Kenya. Data collection instrument was structured questionnaire. Piloting was tested to reveal the value of the data collection instrument. Data analysis was done using statistical package for social science (SPSS Version 26). Multiple regression was done to test the significance levels of variables both independents and dependent. The following conclusions were made from the study findings: For the need assessment had a significant effect on performance of the Kenya Revenue Authority, Eldoret Branch, Kenya’ had a significant relationship with the performance of the Kenya Revenue Authority, Eldoret Branch, Kenya. The study recommended that KRA should establish a centralized procurement planning unit within KRA that employs modern forecasting tools and stakeholder engagement frameworks to ensure procurement aligns with strategic objectives. Fully institutionalize e-procurement systems with continuous upgrades, capacity building, and integration with financial management systems to reduce delays, corruption risks, and operational costs. By strengthening needs assessment, adopting transparent supplier selection, fully embracing e-procurement, and enhancing contract management, KRA can significantly improve procurement efficiency, accountability, and service delivery. These practices will not only reduce procurement costs but also enhance operational performance, taxpayer confidence, and ultimately, revenue collection capacity. Title: PROCUREMENT MANAGEMENT PROCESSES ON PERFORMANCE OF KENYA REVENUE AUTHORITY ELDORET BRANCH Author: Christopher Pius Lokoyel, Dr. Julius Miroga (PhD) International Journal of Recent Research in Commerce Economics and Management (IJRRCEM) ISSN 2349-7807 Vol. 12, Issue 4, October 2025 - December 2025 Page No: 31-40 Paper Publications Website: www.paperpublications.org Published Date: 18-October-2025 DOI: https://doi.org/10.5281/zenodo.17386536 Paper Download Link (Source) https://www.paperpublications.org/upload/book/PROCUREMENT%20MANAGEMENT%20PROCESSES%20ON%20PERFORMANCE%20OF%20KENYA-18102025-3.pdf