Browsing by Author "Nekesa, Marion"

Now showing 1 - 4 of 4
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    Coordinated Border Management and Trade Facilitation at Namanga Border Post, Kenya
    (Kenya School of Revenue Administration, 2023-11) Moraa, Catherine Ondari; Nekesa, Marion
    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.
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    Effect of Digitalization Effectiveness on Turnover Tax Compliance among Textile Small and Medium Size Enterprises in Eastleigh, Nairobi County
    (ATCR Publishing, 2024-11-29) Abdi, Ahmed Mohamed; Nekesa, Marion; Kirui, Daniel K.
    Tax is an important stream of revenue for any government’s development projects in both developed and developing economies. The main purpose of this study was to determine the effect of digitalization effectiveness on turnover tax compliance among small and medium size enterprises in Eastleigh, Nairobi County. The specific objectives that guided the research were: to study the relationship between technological ease of use and turnover tax compliance; to establish the relationship between technology usefulness and turnover tax compliance and to examine the relationship between system security mechanism and turnover tax compliance among small and medium size textile enterprises. This study was grounded on Technology Acceptance Model and Unified theory of Acceptance and use of Technology. Descriptive research design was applied in this study. The target population was textile enterprises operating in Eastleigh Avenue. Stratified sampling technique was utilized since the population itself was stratified in nature. Yamane's formula was used to determine the sample size of 243 textile SMEs. Data was collected using questionnaires and analyzed descriptively. To establish the relationship between study variables correlations and regression analyses were carried out. The study findings revealed that regression coefficient for technological ease of use, technology usefulness and system security mechanisms had (β = .098,.311 and .129) had positive and significant relationship with turnover tax compliance. The study concludes that technology facilitates compliance by reducing user effort and increasing openness to new technologies. It recommends that the Kenya Revenue Authority (KRA) ensure their digital systems are user-friendly, reliable, and effective. Enhancing the online system's ease of use, reliability, and functionality could improve the efficiency and convenience of tax filing, fostering a positive user experience and greater compliance.
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    The Level of Deepening and Classification of Cryptocurrency Transactions and Taxation in Kenya
    (Kenya School of Revenue Administration, 18-08-21) Miriti, Nelly; Nekesa, Marion
    This study will seek to determine the level of deepening and classification of cryptocurrency transactions and taxation in Kenya. Cryptocurrencies present a non-tax revenue base for the revenue authority; however, no existing tax laws are guiding the treatment of cryptocurrencies. The main objective of this study will be to find out the effect of classifications of cryptocurrency transactions on the tax laws and regulation in Kenya. The study will employ a qualitative exploratory research design and will use primary data collected from tax consultants within the Kenya Revenue Authority and the big audit firms in Kenya by conducting interviews. The data collected from the interviews has been analyzed by the content analysis method. The study has established that there is a knowledge gap amongst the professionals on the use, accounting, and taxation of cryptocurrency. It is also evident that cryptocurrencies can be classified as intangible assets, inventory, or digital currency rather than money or cash. The circumstances and nature of the transactions affect the taxation of the income generated from cryptocurrency transactions. The study has also established there is need for regulation of cryptocurrencies in the aspects of accounting guidelines, taxation framework and legality of the activities associated with cryptocurrency.
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    The Effect of Service Quality on the adoption of KRA TIMS/eTIMS among Medium-Sized Enterprises Within Nairobi County
    (ATCR Publishing, 2024-11) Irungu, Irene; Nekesa, Marion
    The Kenyan government, through the Kenya Revenue Authority (KRA), has introduced the Tax Invoice Management System (TIMS) and its electronic counterpart (eTIMS) as part of its strategy to modernize tax collection and reduce instances of tax evasion. While the systems have been hailed as essential for enhancing tax compliance, the rate of adoption among medium-sized enterprises (SMEs) within Nairobi County remains inconsistent. The purpose of the study was to determine the effect of Service Quality on the Adoption of KRA TIMS/eTIMS Among Medium-Sized Enterprises within Nairobi County. This study employed a descriptive survey research design to gather quantitative data, ensuring a comprehensive understanding of the research problem. The target population consisted of 468 VAT-registered, medium-sized enterprises in Nairobi’s wholesale and retail sector, selected for their significant compliance gaps in VAT reporting. From this population, a sample size of 150 enterprises was determined using Yamane’s formula and adjusted for time and cost constraints. Purposive sampling method was used to select participants, ensuring representative and reliable data. Data collection utilized questionnaires. For data analysis, descriptive statistics (mean and standard deviation) and inferential statistics were employed. A multiple regression model was used to explore the relationship between variables. Results were presented through tables highlight key findings and trends. The study found a significant effect of service quality on KRA TIMS/eTIMS adoption, with an R-value of 0.848 and R² of 0.719. The regression coefficient was 0.551, with a t-value of 1.898 and p-value of 0.000, confirming statistical significance. The study concluded that factors such as the helpfulness and knowledge of KRA employees, along with the convenience of KRA's operating hours, significantly influence businesses’ decisions to embrace the system. The study recommended that KRA should continue improving its service quality to enhance the adoption of the TIMS/eTIMS system among medium-sized businesses. Furthermore, the study suggested that KRA should enhance the visual appeal of its offices and ensure it delivers on promises, as these factors contribute to a positive service experience.