Familiarity of Teachers with Hearing Impairment on Kenya Revenue Authority Services in Kakamega County, Kenya

This study assessed the familiarity of teachers with hearing impairment on services offered by the Kenya Revenue Authority (KRA) in Kakamega County, Kenya. Specifically, the study examined familiarity with the iTax platform, social media support, phone call services, physical KRA services, tax exemption services, Electronic Tax Invoice Management System (eTIMS) services, and tax refund services. A descriptive mixed-methods research design was adopted. Data were collected from 13 teachers with hearing impairment who were selected through purposive and snowball sampling. Structured questionnaires were used to collect quantitative data, while interviews provided qualitative information. Quantitative data were analyzed using frequencies and percentages in SPSS Version 27, while qualitative responses were analyzed thematically. The findings revealed considerable variation in familiarity across the KRA services. Physical KRA services and tax exemption services recorded the highest levels of familiarity, with 77% of respondents reporting that they were aware or very aware of each service. Familiarity with tax refund services was also relatively high, with 76.9% reporting that they were aware or very aware of refund eligibility, application procedures, required documents, and processing duration. In contrast, familiarity with the I tax platform was relatively low, with only 38.4% reporting that they were aware or very aware, while 61.6% were slightly aware or not aware. Social media support recorded the lowest level of familiarity, with 69.3% reporting that they were slightly aware or not aware. Phone call services showed moderate familiarity, with 53.8% being aware or very aware. Familiarity with eTIMS services was generally low, particularly eTIMS Online, eTIMS e-Client, and third-party integrators, for which 76.9% of respondents were not aware. The study concludes that teachers with hearing impairment had uneven familiarity with KRA services, with significant gaps in digital and communication-based services. The study recommends disability-inclusive communication strategies, including captioned tutorials, pictorial guides, sign-language content, accessible digital platforms, and targeted taxpayer education.

hearing impairment; Kenya Revenue Authority; KRA services; iTax; accessibility

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