1. Masters in Tax & Customs Administration

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Coordinated Border Management and trade facilitation at Namanga Border Post, Kenya
(KESRA/Moi University, 2021) Ondari, Catherine Moraa; Dr. Nekesa, Marion; Dr. Komen, Joyce
Trade facilitation at the Namanga border post is currently facing a number of challenges that result into delays of clearance of goods across the Kenya-Tanzania border. The situation often encourages increased smuggling of goods as traders try to use shortcuts to avoid government agencies’ bureaucracies that always cause losses to several businesses due to delayed movement of commodities across the border. All these challenges are associated with disjointed coordination of trading by different agencies involved. The purpose of this study was to establish the effect of coordinated border management on trade facilitation in Kenya, focusing on Namanga one-stop border point. Specific objectives of the study included: to establish the effect of cooperation among border agencies, coordination between border agencies, border collaboration challenges between border agencies, coexistence among border agencies, and the effect of communication among border agencies on trade facilitation at the Namanga border point. New Trade Theory and Export Base Theory were used in the study. The study adopted causal research design and a target population of 140 staff of border control agencies at Namanga Border Point. Census was used to include all of them in the study where primary data was collected using a structured questionnaire and analyzed using descriptive (frequencies & percentages) and inferential (multiple linear regression) data analysis methods. The study’s key findings indicated that a unit increase in cooperation among border agencies would lead to a 0.153 increase in Trade facilitation at Namanga Border Post (β1=0.153, p=0.008<0.05); a unit increase in for Coordination of border agencies would lead to a 0.246 increase in Trade facilitation at Namanga Border Post (β2=0.246, p=0.014<0.05); a unit increase in Collaboration between border agencies would lead to a 0.123 increase in Trade facilitation at Namanga Border Post (β3=0.123, p=0.03<0.05); a unit increase in Coexistence among border agencies would lead to a 0.232 increase in Trade facilitation at Namanga Border Post (β4=0.232, p=0.001<0.05); a unit increase in cooperation among border agencies would lead to a 0.331 increase in Trade facilitation at Namanga Border Post β5=0.331, p=0.000<0.05). The study concluded that coordinated border management has a significant effect on trade facilitation at Namanga border post. The study recommended that there is need for the government and other key stakeholders to adopt international standards and tools of trade, such as SAFE Framework of Standards and performance of Time Release Study (TRS), that will help the identify bottlenecks and the border and address them efficiently. The study suggested that a comparative study should be carried out on the effect of coordinated border management on trade facilitation in at least two border points. A study should also be conducted on how the government is addressing challenges of coordinated border management to improve trade facilitation
Effect of adoption of Electronic Cargo Tracking System on Excise Revenue collection in Kenya: a case of Jomo Kenyatta International Airport
(KESRA/Moi University, 2021) Odago, Zedekiah Ochieng; Dr. Bonuke, Ronald; Dr. Nekesa, Marion
Over the years, Kenya Revenue Authority has implemented reforms and modernization programs geared towards positioning it as an efficient modern tax administrator. Despite the positive developments, KRA has continued to miss revenue targets partly attributed to taxpayer’s noncompliance and inefficiencies in revenue management systems. To mitigate lack of adequate revenues, Ministry of Finance has continuously revised up its fiscal deficit on a number of occasions. Electronic Cargo Tracking System is a modern computer-based assessment system that was introduced by the Kenya Revenue Authority Customs department, to monitor cargo and improve revenue collection. The study aimed to determine the effect of adoption of electronic cargo tracking system (ECTS) on excise revenue collection in Kenya - a case of Jomo Kenyatta International Airport (JKIA) as an entry and exit point. The study was guided by the following specific objectives; to determine how cargo monitoring affects excise revenue collection at JKIA in Kenya; to investigate whether Information Sharing affects excise revenue collection at JKIA in Kenya; to establish if cargo Security has effectively contributed to excise revenue collection at JKIA in Kenya. The study adopted explanatory research design. The target population comprised of 300 Customs and technical staff of Kenya Revenue Authority stationed at JKIA Customs department. Stratified random sampling was used to identify the population which was Customs and technical officers assigned to ECTS. Modern portfolio theory, Diffusion of innovation theory, Technological determinism theory, Infusion theory of technology and Technological acceptance model are the theoretical frameworks that guided the study. The study employed primary data collection by closed ended structured questionnaire using five-point Likert scale. The findings of the Multiple regression analysis revealed that Cargo Monitoring positively and significantly influenced Excise Revenue Collection (β1=0.221, p=0.003): Cargo Security positively and significantly influenced Excise Revenue Collection (β2=0.334, p=0.000); Information Sharing positively and significantly influenced Excise Revenue Collection (β2=0.357, p=0.000). Therefore, the study concluded that adoption of Electronic Cargo Tracking System (ECTS) has had significant effect on Excise Revenue Collection in Kenya, as shown by the increase in excise revenue from Sh. 80 billion in 2010 to 165 billion in 2018. From the results, the study recommends that Kenya Revenue Authority should fully strengthen Cargo Monitoring, Cargo Security and Information Sharing in order to realize additional Excise Revenue Collection at JKIA. The study suggests that future research can evaluate other factors that affect Excise Revenue Collection at JKIA.
Effect of Dry Port operational factors on Trade Facilitation in Kenya
(KESRA/Moi University, 2021) Gichuhi, Irene; Dr. Nekesa, Marion; Dr. Chepkwony, Joel
In light of global perspective, the main aim of establishing a Dry Port is to decongest the main sea port and facilitate trade by reducing trade costs and clearance time. However, the benefits that come with dry ports have not been fully realized with many stakeholders who engage with the ICDs complaining of high transaction costs and lengthy clearance times. These are against the tenets of trade facilitation. This study sought to evaluate the effect of port operational factors on trade facilitation in Kenya. The focus of the study was Nairobi Inland Container Depot. The specific objective of the study was to interrogate the effect of infrastructure development, capacity of personnel, customs automation and interagency coordination on trade facilitation at Nairobi ICD. The Queuing Theory, Stakeholder Theory, Systems Theory, Dynamic Capability Theory and The New Trade Theory are the theoretical framework that guided the study. The study adopted explanatory research design. The target population of the study consisted of 351 stakeholders in international trade comprising of KRA customs staff, exporters, importers, transporters and clearing agents. The study used primary data and adopted stratified random sampling to select the sample size of I87 participants. Primary data was collected through the use of closed ended structured questionnaires. The study employed descriptive statistics in the form of frequencies, means and standard deviations and inferential statistics in the form of correlation and multiple regression analysis to evaluate the relationship between the variables of the study. From the findings of the multiple regression analysis, it was established that a unit change in Infrastructure Development would lead to a 0.381 increase in Trade Facilitation at Nairobi ICD as shown by (β1=0.381, p=0.000) ; a unit change in Capacity of Personnel would lead to a 0.210 increase in Trade Facilitation at Nairobi ICD as shown by (β2=0.210, p=0.001) ; a unit change in Customs Automation would lead to a 0.196 increase in Trade Facilitation at Nairobi ICD as shown by (β3=0.196, p=0.001) ; a unit change in Interagency Coordination would lead to a 0.248 increase in Trade Facilitation at Nairobi ICD as shown by (β4=0.248, p=0.000). Therefore, the study concluded that Port operational factors have a significant influence on trade facilitation in Kenya. The study recommended that infrastructure development, capacity of personnel, Customs automation and interagency coordination should continuously be enhanced to increase trade facilitation in Kenya. The study suggested that future studies can evaluate other factors that influence trade facilitation in Kenya.
Effect of new technology adoption on logistics performance of transport operators at Inland Container Depot Nairobi
(KESRA/Moi University, 2021) Ndwiga, Caroline Murugi; Dr. Nekesa, Marion; Dr. Kimwolo, Andrew
Logistics companies suffer from inefficiency and insecurity in order to guarantee their profitability and growth. This has prompted integration of new technology into their operations through automation adopted by the customs department under Kenya Revenue Authority. This is to improve supply chain agility, power up operations, reduce cycle time, achieve higher efficiency and deliver products on time and reduce operations costs. From the selection of information, sorting of information, strengthening custom’s protection of consumers from counterfeit products to the real time tracking of cargo, it is becoming a requirement to use new technologies to meet customer service expectations and raise the productivity of the workforce. This study sought to investigate the effect of new technology adopted by customs on logistics performance in Nairobi. The specific objectives were to determine the effect of the adoption of the single window system, cargo scanner management system, and electronic cargo tracking system on logistics performance. Resource advantage theory of competition, task technology fit theory and instrumental theory of technology are the theories that guide the study. It adopted an explanatory research design. The target population were 300 customs officers and managers of logistic companies within Nairobi. A sample of 171 customs officers and logistics managers were selected using stratified random sampling technique. Data was collected using structured questionnaire. The descriptive and inferential statistical analysis techniques were employed by the study. To investigate the relationship between the independent variables and dependent variable, correlation and multiple regression analysis was used. Correlation analysis established the strength of linear association between the variables. On the other hand, a multiple linear regression model tested the significance of the influence of the independent variables on the dependent variable. Findings revealed that single window system (β=0.389, p=0.000), electronic cargo tracking management systems (β=0.268, p=0.000) and cargo scanner management solution (β=0.330, p=0.000) have a positive and significant effect on the logistics performance of transport operators. The study concluded that single window system, electronic cargo tracking management systems and cargo scanner management system contribute significantly to increase in logistics performance. The study recommended that customs department needs to constantly update its information technology infrastructure to incorporate the latest artificial intelligence software. This helps in speeding up the tracking systems and providing real time and reliable information. The study likewise recommends the adoption of e-government standards and in particular of standardized e-customs solutions as well as political and societal impact of e-customs policies. The customs department officials, logistics companies, and technological providers need to scale up their collaborative activities in advancing the application of single window system, electronic cargo tracking management systems and cargo scanner management system in supply chains for better performance of logistics.
Effects of adoption of Electronic Tax Systems on tax revenue collection by Kenya Revenue Authority in Nairobi Region, Kenya
(KESRA/Moi University, 2020) Kalomba, Lucky Wambui; Dr. Nekesa, Marion; Dr. Bonuke, Ronald
Despite the tax modernization, there are concerns that the challenges that confront the Ministry of Finance and Kenya Revenue Authority today are not much different from the challenges that faced these revenue authorities before the electronic systems as they still fall short of the revenue targets. Therefore, the purpose of carrying out this study was to examine the effect of I-Tax System, Integrated Cargo management system (ICMS) and Excise Goods Management System (EGMS) on revenue collection by Kenya Revenue Authority. In review of literature, the study was anchored on the following theories: The Unified Theory of Acceptance and use of Technology, Diffusion of Innovation Theory and Technology Acceptance Model. The methodology of the study constituted the use of explanatory research design. The population of this study was generated from Customs Services, Domestic Taxes–Large Taxpayers and Domestic Taxes-Medium & Small Taxpayers with a total population of 700 staff and sample of 254 respondents was picked using stratified random sampling. The result of Multiple Regression Analysis showed that there was positive and significant relationship between I-Tax System and revenue collection at (β1) 0.274, t=4.348, p value <0.05). The analysis implied that a unit change in I-Tax System increases level of revenue collection by 0.274 units when holding other factors constant. The study findings also revealed that there was a positive and significant relationship between Integrated Cargo Management System and revenue collection at KRA (β2) 0.324, t=5.625, p value <0.05). The analysis implied that a unit change in Integrated Cargo Management System increases level of revenue collection by 0.324 units when holding other factors constant. The study further showed that there was a positive and significant relationship between Excise Goods Management System and revenue collection at KRA (β) 0.321, t=5.580, p value <0.05). The analysis implied that a unit change in Excise Goods Management System increases revenue collection by 0.321 units when holding other factors constant. The study recommends that the management of Kenya Revenue Authority should ensure that adequate public awareness is done to ensure that potential tax payers all register in the I-Tax, ICMS and EGMS systems. This will ensure that revenue collection increment is realized considering all the registered tax payers can be monitored if they are fulfilling their tax obligation Therefore, studies suggest the need to a similar topic but the case of reference should be on business community or traders in particular.
Factors influencing adoption of Alternative Dispute Resolution Mechanism in tax management amongst medium taxpayers in Nairobi County, Kenya
(KESRA/Moi University, 2020) Ngoiri, Mary Wanjiru; Dr. Nekesa, Marion; Dr. Sang, Jane
In Kenya, ADR was formally recognized with the promulgation of the Constitution in 2010 under Article 159(2). However, despite the benefits associated with ADR, its use in resolution of tax disputes is low, especially in areas outside Nairobi and Mombasa as indicated by the ICPAK (2017) report. Therefore, this study aims to determine the factors that influence the adoption of ADR mechanism in tax management in Kenya. The specific objectives of the study included: to assess the influence of perceived benefits on the adoption of ADR mechanisms in tax administration in Kenya; to examine the influence of perceived ease of use on the adoption of ADR mechanism in tax management in Kenya and; to examine the influence of ADR knowledge and awareness on the adoption of ADR mechanism in tax management in Kenya. The study was anchored on the conflict resolution theory, social influence theory, theory of reasoned action and unified theory of acceptance and use of technology. It employed explanatory research design and the target group was 2526 medium taxpayers registered by KRA, in Nairobi County. Simple random sampling technique was used to sample the population and the sample size constituted 385 medium taxpayers’ companies that were represented by their managers. Primary data was collected using questionnaires. Data analysis was conducted using regression analysis. Regression results Regression results (β=0.877, p=0.000) showed that perceived benefits of ADR had a positive and significant influence on adoption of ADR. Additionally, perceived ease of use of ADR had a positive and significant influence on adoption of ADR (β=0.277, p=0.000). The results also showed that perceived ease of use of ADR had a positive and significant (β=0.279, p=0.000) influence on adoption of ADR. The overall model was significant as supported by an F statistic of 167.568 and the reported p value (0.000<0.05). Based on the findings the study concluded that perceived benefit of ADR affects ADR adoption. A positive attitude towards ADR use can increase the rate of ADR adoption. Further, the study concluded that perceived ease of use of ADR. Further the study concluded that perceived ease of use of ADR affects the use of ADR. ADR is time effective, which increases the number of people adopting this method. The study also concluded that creating ADR knowledge increases ADR adoption. Therefore, investing in ADR awareness programs may positively influence ADR adoption. The study recommended that the government of Kenya should develop and implement a policy that makes it mandatory for all the companies to solve tax cases using the ADR mechanism in the first instance before proceeding to the court. Taxpayers should embrace ADR in resolution of tax disputes by allocating more resources and building capacity of their employees. Tax companies should invest more funds in research and educate their clients on the importance of adopting the ADR methods in tax dispute resolution.

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