IJSRP, Volume 7, Issue 10, October 2017 Edition [ISSN 2250-3153]
Philemon Korir, Dr. Isaac K. Naibei and Dr. Peter K. Cheruiyot
Tax collection is an important means of raising revenue of any country and this determine its economic position. The adequacy of revenues allows the government to support its operations ranging from administrative activities; infrastructure development and service provision .In the first half of the last financial year, KRA reported tax collection below its target. Online iTax was introduced to replace the Integrated Tax Management System (ITMS) previously used by Kenya Revenue Authority. Like iTax, ITMS was unable to handle heavy traffic and had less functionality, forcing the taxman to abandon it for the much more versatile system. This study sought to assess the selected dynamics that influence the adoption of iTax by selected Small and Medium Taxpayers, focusing on those operating within Bomet County.