Relationship between Tax Reform Initiatives and Employee Job Satisfaction in the Public Sector: A Case of the County Government of Uasin Gishu, Kenya
Nicholas Kiptoo & Ibrahim Nyaboga
School of Business and Economics
Mount Kenya University
Email: nick.too@yahoo.com
Abstract: The purpose of this study was to establish the relationship between tax reform initiatives and employee Job Satisfaction in The County Government of Uasin Gishu. The study employed a cross-sectional research design, utilizing questionnaire and interview schedule. Data was collected from employees and human resource officers in various departments in the County Government of Uasin Gishu. The target population for the study involved 931 public sector employees. A sample size of 136 employees was obtained using Krejcie and Morgan (1970) sample size formulae. The respondents’ distribution was done ensuring representation from various departments in the county government of Uasin Gishu. Further, 8 human resource officers were selected from all the departments making a total of 144 respondents. Quantitative data was analyzed using descriptive statistics such as frequencies and percentages and inferential statistics such as correlation analysis to assess the relationships between tax policies and employee job satisfaction. Qualitative data from interviews was presented thematically in line with objective of the study. The study established a significant positive correlation between tax reform initiatives and employee job satisfaction in the Uasin Gishu County Government, with a majority of employees perceiving these reforms as beneficial in simplifying compliance and reducing their tax burdens. However, some employees expressed concerns about the potential negative impact on their disposable income, indicating a need for ongoing communication and support to address these apprehensions. The findings of this study will contribute to the understanding of how tax policies impact employee job satisfaction in the public sector in Uasin Gishu County Government, Kenya.
