CAROLINE N MUNIALO2026-06-022024-11https://repository.mua.ac.ke/handle/123456789/2256The primary objective of this study was to examine the relationship between leadership commitment and an inclusivity culture within the Kenya Revenue Authority (KRA). Specifically, the study evaluated the effects of leadership vision, leadership policies, resource allocation, and leadership accountability on the development of an inclusivity culture at KRA. The research explored the intersection of leadership and organizational performance, integrating key theories such as Transformational Leadership Theory, Resource-Based View (RBV) Theory, Accountability Theory, and Social Identity Theory. Transformational Leadership Theory served as the anchor theory, emphasizing how leaders inspire and motivate employees toward higher performance levels and organizational change. The study targeted all 1,320 employees working at Times Tower, employing stratified random sampling to select 132 respondents for participation. Primary data were collected using questionnaires that contained both open and closed ended questions, while secondary data were gathered from journals, books, and reports. Data analysis was performed using descriptive statistics, including regression analysis and standard deviations, alongside thematic analysis to identify and interpret patterns related to leadership commitment and inclusivity culture. The study found that leadership vision had a significant positive impact on inclusivity culture at KRA (β = 0.315, p = 0.000), with a mean score of 3.85 for leadership commitment to inclusivity, though the empowerment of underrepresented groups was lower at 3.65. Leadership policies also contributed positively (β = 0.245, p = 0.001), with a mean score of 3.85 for anti discrimination measures, although diversity training programs scored lower at 3.60. Resource allocation showed the smallest impact (β = 0.185, p = 0.020), with mean scores of 3.40 for funding adequacy and 3.45 for the hiring of diversity officers, indicating resource constraints. Leadership accountability was positively linked to inclusivity (β = 0.208, p = 0.004), with mean scores of 3.80 for inclusivity targets, 3.50 for performance evaluations incorporating inclusivity, and 3.70 for transparency in inclusivity. It can be concluded that leadership vision is a key driver of inclusivity but requires continuous effort to translate into actionable outcomes. It can also be concluded that diversity policies at KRA foster equality but need consistent enforcement to address challenges effectively. Additionally, it can be concluded that insufficient resource allocation limits the impact of diversity and empowerment initiatives. Furthermore, accountability mechanisms ensure leaders prioritize diversity efforts but require measurable and regular reporting for sustained impact. Finally, it can be concluded that progress in inclusivity culture at KRA depends on sustained engagement, equal opportunities, and collaboration. The study recommends that leaders actively promote inclusivity as a core value and set specific diversity goals to inspire broader participation. The study also recommends that KRA update inclusivity policies regularly, mandate employee training, and establish a task force to oversee compliance. Moreover, the study recommends that KRA increase funding for diversity programs, hire dedicated diversity officers, and invest in mentorship initiatives. Lastly, the study recommends embedding inclusivity metrics into leader evaluations and publishing regular progress reports to foster transparency and align accountability with organizational goals.LEADERSHIP COMMITMENT AND INCLUSIVITY CULTURE IN STATE CORPORATIONS IN KENYA: A CASE STUDY OF KENYA REVENUE AUTHORITY HEADQUARTERSThesis