Browsing by Author "Yegon, Vincent Kiplangat"

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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.