2. Customs Administration

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Browsing 2. Customs Administration by Author "Cheruiyot, Edwin K."

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    Effects of customs enforcement techniques on revenue collection by Kenya revenue authority: a case study of Jomo Kenyatta International Airport and Namanga border post
    (KESRA/JKUAT - Unpublished research project, 2019) Cheruiyot, Edwin K.
    The aim of this study was to establish the effectiveness of KRAs techniques to enforce customs on the collection of revenues. More specifically, the study sought to determine the effect of border patrolling on revenue collection; investigate the effect of search of premises on revenue collection; assess the effect of seizures of goods on revenue collection; and assess the effect of escort of goods on revenue collection. In order to achieve these objectives, both qualitative and quantitative approaches to data collection were adopted. Quantitative data was collected from shipping and clearing agents; while qualitative data was collected from customs officers and importers of goods. Different methods of analysis were applied on different types of the collected data. For the quantitative data, descriptive and inferential analysis methods were used to compute frequencies and predict the dependent variable. For qualitative data, content analysis technique was used to match themes and make inferences. The regression analysis revealed the effects of seizure of goods to be 𝛃1=0.107, pvalue=0.043<0.05, search of premises to be 𝛃2=0.194, p-value=0.038<0.05, border patrolling to be 𝛃3=0.334, p-value=0.000<0.05 as well as custom escort to be 𝛃4=0.339, pvalue=0.000<0.05. This implies that the strategies employed by the Kenya Revenue Authority have a significant effect on revenue collection that is statistically significant at 5 % levels of significance. The study recommended that more resources to be allocated to the teams enforcing these strategies so that more revenue can be collected: the employment of more personnel, expansion of the investment in the information systems and the strengthening of the partnerships with the international agencies such as the Interpol and the World Customs Union. There is need to make the clearing and forwarding processes more efficient and transparent. Although the clearing and forwarding agents are capable of facilitating increased revenue collection for the Authority, there are also lots of wastage that need to be addressed