Browsing by Author "Kilonzi, Felix"

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    The Effects of Adoption of Customs Electronic Procedures on Trade Facilitation by Clearing and Forwarding Agents in Nairobi, Kenya.
    (Kenya School of Revenue Administration, 2022-09-22) Lihanda, Brillian Adisa; Kilonzi, Felix
    The study aimed at determining the impact of the adoption of customs electronic procedures by customs officers in Kenya. The research had three specific objectives which were; todetermine the effects of harmonization of customs electronic procedures on Trade facilitation by clearing and forwarding agents in Nairobi, to examine the automation of Customs Electronic procedures on Trade facilitation, to establish how the adoption of Cargo Information System on Customs Electronic procedures by customs officers, affects trade facilitation.. The overall objective of the study was to establish the effects of trade facilitation in Kenya. The research was anchored on the three theories namely; Technological change theory, Technological acceptance theory, and theory of reasoned action. The research employed a descriptive research design and had a target population of 892 officers in the clearing and forwarding firms within Nairobi. This research used structured questionnaires as a primary source of data. A pilot study was carried out on 20 officers that did not form part of the target population to test the reliability and validity of the research instrument. The study used Cronbach’s alpha (α) coefficient to test reliability, while the face and content validity were used for checking for validity of the research instrument. The primary data collected was analyzed with the use of SSPS version 28. Data analysis was conducted using descriptive statistics and inferential statistics by use of moderated multiple regression analysis. The study revealed that the harmonization of customs electronic procedures, automation of Customs Electronic procedures, and the adoption of cargo Information systems had a major influence on trade facilitation in Kenya. It was also discovered that harmonization of customs electronic procedures, automation of Customs Electronic procedures, and the adoption of cargo Information System had a variation of 93.5% on facilitation of trade implying that since the automation of the customs procedures by Customs administration has had a significant increase in revenue collection hence effective trade facilitation. This resulted in greater border control hence a significant growth in regional trade. There is a need for tight enforcement measures in the implementation of the new system to enhance growth in revenues by the customs administration. In conclusion, the adoption of electronic customs procedures requires an investment in technology, training, security enhancement, and management of hitches hence the adoption of these systems will facilitate trade growth in the region. Harmonization and adoption of electronic procedures regionally allow data sharing and competitiveness globally. The research recommends that it’s important for future researchers to undertake the same or replicate empirical studies in the harmonization of electronic customs procedures on the operational performance in East Africa to validate the findings and conclusions of this study. The study provides future researchers with a useful conceptual and methodological reference to carry out studies in this area of adoption of customs electronic procedures
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    Effects of Control Systems on Revenue Collection in Kenya Revenue Authority Customs Administration. A Case Study of Inland Container Depot, Nairobi Kenya
    (Kenya School of Revenue Administration, 2023) Yegon, Vincent Kiplangat; Kilonzi, Felix
    Ineffective control systems result in ineffective programs and eventually leading to losses, Matata, L. M. (2015). Against this background, this study seeks to determine the impact of the system of controls on revenue collection at the ICD's Kenya Revenue Authority Customs Administration. Current challenges such as fraudulent financial reporting, technological advances, business complexity, economic globalization, and the increasing number of corporate bankruptcies are increasing the interest in effective control systems in organizations. Karagioorgos, T., Drogalas, G, (2010), among many other issues. The primary objective of this study was to determine the effects of the system of controls on revenue collection at the Kenya Revenue Authority Customs Administration at the Inland Container Depot in Nairobi, Kenya. Specifically, the purpose of this study was to determine the impact of the control environment, risk assessment, and control system on the revenue collection of the Kenyan Revenue Service's Customs Administration at a container depot located in Nairobi, Kenya. Researchers have reviewed contingency theory, reliability theory, and control theory. The method of descriptive analysis was applied to this study. The study focused on the 838 key business players at Container Depot. The study's target respondents were government employees, general staff, and clearing agents. Data was gathered by primary data collecting approaches, such as the use of a semi-structured questionnaire. Pearson the independent variables (control environment, risk assessment, control actions) exhibited a very excellent linear connection with the dependent variable revenue collection, as indicated by a correlation value of 0.951. The control environment, risk assessment, and control actions affect 90.4% of the income received at the inland container depot, according to an R-square value of 0.904. The study recommended that additional research be conducted to determine the effects of control systems on revenue collection in Kenya Revenue Authority Customs Administration at border stations in order to construct a generalized analysis of the effect of control systems on revenue collection in Kenya Revenue Authority Customs Administration at the ICD.
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    Effects of Coordinated Border Management Techniques on Trade Facilitation in Kenya
    (Kenya School of Revenue Administration, 2023-06) Mutua, Doreen; Kilonzi, Felix
    The study aimed at determining the effects of coordinated border management techniques on trade facilitation in Kenya. The specific objectives were to: determine the effects of “One Stop” border post on trade facilitation in Kenya at the Port of Mombasa; establish the effects of Joint Patrols on trade facilitation at the Port of Mombasa; and to determine the effects of joint risk management initiatives on trade facilitation at the Port of Mombasa. The study was anchored on three relevant theories: Technological change theory, Change management theory and Theory of constraints. The study adopted a descriptive research design and targeted 500 officers from various departments including officers from the Kenya Revenue Authority (KRA), Port Health, Kenya Ports Authority, among others at the Mombasa Port. An open-ended questionnaire with containing both structured and semi-structured questions was used to collect primary data. A pilot study was carried out on 11 KRA customs officers that did not form part of target population to test the reliability and validity of the research instrument. The study used Cronbach’s alpha (α) coefficient to test reliability, while face and content validity were used for checking for validity of the research instrument. The primary data collected was analyzed with the use of Statistical Package for the Social Sciences (SSPSS) version 28. Data analysis was conducted using descriptive statistics and inferential statistics by use of moderated multiple regression analysis. The questionnaire was conceived using the type of Likert scale. For a sample target of 150 participants, a stratified sampling method was used and out of 150 questionnaires issued, 120 (80.00%) were dully filled translating to a response rate of 80 percent. Data was coded and entered into SPSS from which correlation analysis was used to evaluate the collected information. Both quantitative analysis and regression analysis were used as a data analysis technique. The information gathered have been executed through different models to obviously highlight the factors that determine the impacts of coordinated border management on trade facilitation. The investigator also used a multivariate regression analysis to determine the relationship between the independent variables and the variable dependent. The study revealed that Joint patrols, Joint Risk Management techniques and One Stop Border Post had significant influence on trade facilitation in Kenya. The results indicated that One Stop Border Post has reduced the clearance time of the cargos hence reducing the cost of doing business in Kenya. The study concluded that Joint patrols, Joint Risk Management techniques and One Stop Border Post influence facilitation of trade in Kenya. The One Stop Border Post had more impact on trade facilitation then followed by Joint Risk Management. The study recommends that Customs administration should adopt the One Stop Border Post to enhance their productivity and profitability. The study established that the adoption of various systems on customs departments had a major effect on traders because custom systems reduce the average lodging time and clearance time of goods. From these findings, there was quick movement of products as a result of the implementation of various customs systems. Thus, the implementation of various border techniques has a major impact on facilitating trade in Kenya.