DOES DIGITAL FORENSIC CAPABILITIES DRIVES EFFICIENCY IN REVENUE INVESTIGATIONS? AN EMPIRICAL STUDY OF THE KENYA REVENUE AUTHORITY FRAMEWORK

Author 1: PHILIP MNANGAT KAPKAI
Student Kenyatta University
Department of Public Policy and Administration
Email: kphilipmnangat@gmail.com

Author 2: DR. JANE NJOROGE, PHD
Senior Lecturer
Kenyatta University
Department of Public Policy and Administration
Email: njoroge.jane@ku.ac.ke

ABSTRACT
The fast-digital evolution of Kenya brought modern tax administration but created sophisticated electronic fraud schemes, cybercrimes and technological-based tax avoidance methods. The Kenya Revenue Authority (KRA) created a Cyber Operations and Digital Forensics Laboratory under its Investigation and Enforcement Department in 2024 to address the developing security threats. The research investigates how people, processes and technology systems work together to enhance investigation speed and evidence strength and court victory rates through the Resource-Based View and Systems Theory frameworks. From the research, digital forensic capabilities shorten investigation periods and produce better evidence quality while improving teamwork between different organizations. The research identifies three main obstacles which include insufficient trained personnel, equipment and legal frameworks. Digital forensics serves as a dual purpose of protecting national security and maintaining fiscal integrity. The research suggests that KRA should integrate forensic capabilities into its corporate strategy while developing more experts and creating standardized digital evidence procedures for all government agencies.

Key Words: Digital Forensic Capabilities, Efficiency, Kenya Revenue Authority

Article Type: Open Access

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