2. Customs Administration

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Browsing 2. Customs Administration by Author "Dr. Bonuke, Ronald"

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    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.
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    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.