DOI: 10.36347/sjebm.2020.v07i11.002

Pages: 380-385

compliant. This has seen more traders coming up with new ways to evade paying taxes, and the tax gap in Kenya has been estimated at over 40%. The study's main purpose is to determine the effect of staff training on service delivery at Kenya Revenue Authority in the North Rift Region. The guiding objective of the study is to determine the effect of staff training on service delivery at Kenya Revenue Authority. This study adopted the Theory of Reinforcement relevant to staff training on service delivery at the Kenya Revenue Authority. This study adopted a cross-sectional research design. The target population for this study was the Kenya Revenue Authority. The accessible population was 430 comprising of customer service advisers, tier officers, chief managers, IT officers, customs officers, and clients from the 3 KRA stations selected from North Rift Region (Eldoret, Lodwar, and Kitale) because the researcher can get the study information's concerning the effect of staff training on service delivery at Kenya Revenue Authority. The sample size of the study was 207 respondents. The study used a structured questionnaire to collect the required information from the respondents. A pilot test was carried out in KRA stations in South Rift Region. The analysis estimated the coefficients of this predictive linear equation involving more than one of the independent variables. The variable must pass the tolerance criteria at a significance level of 0.05. The study findings were used to make conclusions and recommendations on staff training on service delivery at the Kenya Revenue Authority. The study findings revealed a staff training positively and significantly affects service delivery at the Kenya Revenue Authority (β=.460, p=0.000). The study concluded that frequent staff training has reduced tax error problems because employees understand better operational terms, which has improved service delivery. The study recommends that the Kenya Revenue Authority focus on training...