1. Masters in Tax & Customs Administration

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Effects of Technology Acceptance on Performance of Single Window Systems at Mombasa Port, Kenya
(Unpublished Research Project, 2019) Nyabuya, Jeff Nyambane
Effects of coordinated border management tools on trade facilitation in Kenya : Case of Namanga One Stop Border Post
(Unpublished Research Project, 2019) Mwithi, Carolyn
Effect of Capacity Building on Trade Facilitation in Kenya : A Case of Kenya Revenue Authority, Customs and Border Control Department, Nairobi Region
(Unpublished Research Project, 2019) Njoroge, Ruth Wanjiru
The Effect of Authorized Economic Operators Programme on Trade Facilitation in Kenya
(Unpublished Research Project, 2019-10) Wangari, Faith Theresa
Institutional Factors affecting Implementation of Customs Integration in East Africa
(KeSRA_Moi University, 2019-11) Mustafa, Mohammed M.
Effect of Multi-Agency Border Cooperation on Trade Facilitation Performance in Moyale Border, Kenya
(KeSRA/Moi Unpublished Research Project, 2019-11) Langat, Dominic Kipkirui
Effect of Customs Tariffs of the Financial Performance of Textile and Apparel Firms in Kenya : Case of Textile and Apparel Operators in Nairobi, Machakos and Mombasa
(Unpublished Research Project, 2019-11) Bukachi, Felix Nicholas
Effects of Government Trade Facilitation on Customs Service Delivery at the Mombasa Port in Kenya
(KeSRA_Moi University, 2019-11) Moraa, Henricah
Effects of Non-Intrusive Inspection on Trade Facilitation at the Port of Mombasa, Kenya
(KeSRA/Moi Unpublished Research Project, 2019-11) Mwiti, John Kimathi
Effect of Customs Administration Strategies on cross border logistics efficiency in East Africa Member Countries ( A Case of Kenyan borders with Uganda and Tanzania
(KeSRA/Moi Unpublished Research Project, 2019-11) Kilonzi, Felix
The customs administration is one of the fundamental elements of the international business cycle. Developing an efficient cross border logistics has been a major challenge by East African countries. There has been frequent cases of delays, lack of leadership, low capacity and theft of cargo. The main purpose of the research study was to establish the effect of customs administration on cross border logistics efficiency among East African member states. The study was guided by four objectives: To determine the effect of custom harmonization on cross border logistics efficiency at the Kenyan borders. To evaluate the effect of customs automation on cross border logistics efficiency at the Kenyan borders. To assess the effect of customs cross-border management on cross border logistics efficiency at the Kenyan borders. To evaluate the effect of capacity improvement on cross border logistics efficiency at the Kenyan borders. The study was guided by three theories namely; Theory of Customs Union, Theory of Economic Integration and Trade Theory. The study used an explanatory research design and the total population for the study was Uganda and Tanzania borders, These are; Holili, Isebania, Loitokitok, Lunga Lunga, Namanga, Taveta, Busia, Lokitanyala, Lwakhakh, Malaba and Suam. The study targeted 51 senior staff, 94 middle management staff and 141 junior staff. The sample size was 47 senior staff, 92 middle management staff and139 junior staff. Questionnaires were the major data collection instruments. The data was analyzed using descriptive and further inferential statistics including correlation and regression analysis. The findings show a strong and positive relationship between custom harmonization and cross border logistics efficiency. The relationship is significant (r = 0.330, p<0.01). There was a strong and positive relationship between custom automation and cross border logistics efficiency. The relationship was significant at (r = 0.296, p<0.01). There was a strong and positive relationship between cross-border management and cross border logistics efficiency. The relationship is significant at (r = 0.468, p<0.01). There was a very strong and positive relationship between capacity improvement and cross border logistics efficiency. The relationship is significant at (r = 0.329, p<0.01). The results of multiple regression analysis shows that the value of R 2 is 0.574, revealing 57.4% variability in factors relating to custom harmonization, custom automation, cross border management and capacity improvement accounted to cross border efficiency. This model implies that every per unit increase in custom harmonization leads to 0.193 increase in cross border logistics efficiency. An increase in custom automation leads to 0.096 increase in cross border efficiency. A unit increase in cross border management leads to 0.310 increases in cross border efficiency. A unit increase in capacity improvement leads to 0.225 increase in cross border logistics efficiency. The study concluded that there has been little improvement in cross border logistics efficiency. Automated coding system has greatly improved cross border logistics efficiency. Centralized customs among the member countries has made movement of goods more efficient.. The study recommended that member states should come up with a policy that reduces time of clearing goods by harmonizing the custom procedures. East Africa member states should improve on automated system to ensure that it identifies all goods passing through the border posts. EAC member states should come up with policies that eliminate gaps in sharing of information. East African member states should regularly train their staff on emerging trend in cross border logistics management.
Factors affecting Implementation of the World Trade Organization Trade Facilitation Agreement in Kenya
(KeSRA/Moi Unpublished Research Project, 2019-11) Gitonga, Christine Wanjiru
Effect of Post Clearance Audit on Trade Facilitation : A case study of Kenya Customs and Border Control Department - Kenya Revenue Authority, Headquarter, Nairobi.
(Unpublished Research Project, 2019-11) Kariuki, Edwin Njogu
Factors affecting Performance of Customs and Border Control Department in Kenya
(KeSRA/Moi Unpublished Research Project, 2019-11) Atetwe, Charles Webo
Effect of Co-ordinated Border Management on Trade Facilitation Performance at Busia Border Station in Kenya
(KeSRA/Moi Unpublished Research Project, 2019-11) Otiato, Christ Abel
Effect of Technology Acceptance and Modernization Programs on the Performance of Customs Officers, Mombasa, Kenya
(Kenya School of Revenue Administration_Moi University, 2020) Kioko, Doris Mwende
The tax and customs automated system in KRA have continuously evolved in pursuit of the objectives of the Modernization Programmes that came into force in 1986. The challenges that confront the tax authorities today include tax evasion, budget deficits, complex and cumbersome tax code among others. Numerous studies have been conducted on technology and modernization programs at KRA. However, they did not delve into the effects of technology acceptance and modernization programs on the performance of customs officers at KRA. This study intended to bridge the gap that exists. The purpose of this study was to establish the effects of technology acceptance and modernization programs on the performance of customs officers, Mombasa Kenya. The study focused on perceived ease of use and facilitating conditions as the independent variables, and performance as the dependent variable. The study adopted explanatory survey design with the aim of identifying any causal links between the variables that pertain to the research problem. The target population was employees of KRA in the 3 selected border points namely Mombasa international Airport, Kilindini and Lunga Lunga, based on the inflow and outflow of goods and parties involved in cross border trade. In this study however no sampling was done given the number of respondents is small, a census of all customs officials was conducted. The study relied on data collected through self-administered questionnaires structured to meet the objectives of the study. Statistical Package for Social Science (SPSS) version .20 was used to conduct both descriptive and inferential statistical analysis. The study found that perceived ease of use had a positive and significant relationship with performance of customs officers (β=0.544, p=0.000), facilitating conditions had a positive and significant relationship with the performance customs officers (β=0.499, p=0.000). Based on the findings, the study concluded technology acceptance and modernization programs had a significant and positive effect on the performance of customs officers. The study recommends that there is need for more training on technology and it should be offered so as to improve on the skills, knowledge and professional capacity of the employees as this will improve service delivery in terms of clearance and increased revenue. There is also need to conduct a study on the challenges facing technology acceptance at the border points in Kenya.
Factors influencing adoption of Alternative Dispute Resolution Mechanism in tax management amongst medium taxpayers in Nairobi County, Kenya
(KESRA/Moi University, 2020) Ngoiri, Mary Wanjiru; Dr. Nekesa, Marion; Dr. Sang, Jane
In Kenya, ADR was formally recognized with the promulgation of the Constitution in 2010 under Article 159(2). However, despite the benefits associated with ADR, its use in resolution of tax disputes is low, especially in areas outside Nairobi and Mombasa as indicated by the ICPAK (2017) report. Therefore, this study aims to determine the factors that influence the adoption of ADR mechanism in tax management in Kenya. The specific objectives of the study included: to assess the influence of perceived benefits on the adoption of ADR mechanisms in tax administration in Kenya; to examine the influence of perceived ease of use on the adoption of ADR mechanism in tax management in Kenya and; to examine the influence of ADR knowledge and awareness on the adoption of ADR mechanism in tax management in Kenya. The study was anchored on the conflict resolution theory, social influence theory, theory of reasoned action and unified theory of acceptance and use of technology. It employed explanatory research design and the target group was 2526 medium taxpayers registered by KRA, in Nairobi County. Simple random sampling technique was used to sample the population and the sample size constituted 385 medium taxpayers’ companies that were represented by their managers. Primary data was collected using questionnaires. Data analysis was conducted using regression analysis. Regression results Regression results (β=0.877, p=0.000) showed that perceived benefits of ADR had a positive and significant influence on adoption of ADR. Additionally, perceived ease of use of ADR had a positive and significant influence on adoption of ADR (β=0.277, p=0.000). The results also showed that perceived ease of use of ADR had a positive and significant (β=0.279, p=0.000) influence on adoption of ADR. The overall model was significant as supported by an F statistic of 167.568 and the reported p value (0.000<0.05). Based on the findings the study concluded that perceived benefit of ADR affects ADR adoption. A positive attitude towards ADR use can increase the rate of ADR adoption. Further, the study concluded that perceived ease of use of ADR. Further the study concluded that perceived ease of use of ADR affects the use of ADR. ADR is time effective, which increases the number of people adopting this method. The study also concluded that creating ADR knowledge increases ADR adoption. Therefore, investing in ADR awareness programs may positively influence ADR adoption. The study recommended that the government of Kenya should develop and implement a policy that makes it mandatory for all the companies to solve tax cases using the ADR mechanism in the first instance before proceeding to the court. Taxpayers should embrace ADR in resolution of tax disputes by allocating more resources and building capacity of their employees. Tax companies should invest more funds in research and educate their clients on the importance of adopting the ADR methods in tax dispute resolution.
Determinants of implementation of the East African Community Rules Of Origin, 2015 in Kenya
(KESRA/Moi University, 2020) Waweru, Jeremiah Gichuhi; Dr. Gitau, Florence; Dr. Koske, Naomi
The East African Community (EAC) has taken steps forward by implementing a free trade area, customs union and a common market in its region. The implementation of the former requires the removal of all trade barriers in the intra-regional trade. The purpose of this study was to establish the determinants influencing the implementation of the EAC RoO, 2015 in Kenya. It was guided by three specific objectives namely; To establish the effect of Structure of the EAC RoO on the implementation of RoO, 2015 in Kenya; To evaluate the effect of capacity of customs personnel on the implementation of the EAC RoO, 2015 in Kenya; and To determine the effect of stakeholder awareness on the implementation of the EAC RoO, 2015 in Kenya. Customs union theory and theory of economic integration were used as anchor to this study. The customs union theory focuses more on the welfare gains and losses that go after the structuring of customs union while theory of economic integration assumes perfect competition, and whose major concern is the location of production of different kinds of goods. The study adopted explanatory research design and covered the following agencies involved in the implementation of Rules of Origin 2015 in Kenya; Kenya International Freight Forwarders and Warehouses’ Association (KIFFWA), Members of the Kenya Association of Manufacturers (KAM) and Kenya Revenue Authority. Staff in supervisory and management positions in the three agencies were the focus of the study. There are approximately 165managers in the three agencies that were all studied since the study used census methodology. Federation of East African Freight Forwarders Associations (FEAFFA) was used for pilot testing thus was not included in the final data collection and analysis. It relied on primary data which was collected through a structured questionnaire. Quantitative data was analysed using descriptive and inferential statistics and results presented using figures and tables for easy understanding and interpretation. The study findings indicated that structure of the EAC RoO, capacity of customs officials and stakeholder awareness were key determinants of implementation of RoO, 2015 in Kenya. Regression results showed that 53.9% of the variations in implementation of 2015 East African Community Rules of Origin in Kenya are jointly accounted for by the variations in structure of the EAC RoO, capacity of customs officials and stakeholder awareness. The study concluded that there was improved implementation of EAC Rules of Origin, 2015in Kenya which was associated with effectiveness of critical success factors hence successful implementation. It also concluded that the structure of the EAC RoO, capacity of customs officials and stakeholder awareness had a positive influence on the implementation of EAC Rules of Origin, 2015in Kenya. The study recommends that that there is a need to sensitize and empower users at border stations and other stakeholders about the changes in procedures that have been brought by the implementation of Rules of Origin. The implementers; Kenya Customs also ought to set practical implementation objectives with regards to timeframes, the clarity of their action plans and the allocation of resources both human and financial. It also recommends that stakeholders should be included in all pre-implementation and inception phases as well in the execution of agreed upon strategies. This will increase the acceptability, and create a bridging social investment for the strategy implementation, as well as enriching the process with more ideas.
Effect of Strategic Change Implementation on Revenue Collection by Customs Service Department of Kenya Revenue Authority
(KESRA/Moi University, 2020) Muathe, Jemmimah Nthenya ; Dr. Odunga Robert ; Dr. Ogaga Bruce
Revenue collection is a management system that measure revenue. The process can be used to identify factors that drive revenue, measure the performance of these factors, and take action to maximize revenue. ICT adoption, customer relationship management, one stop boarder post operations and Staff Training can effectively be used for revenue collection. Despite the fact that KRA has put in place measures in its customs department to improve on Revenue collection, it has continued to post shortfall in revenue collection. The purpose of this study was to establish the effect of strategic change implementation on Revenue collection by Customs Service Department of KRA. The study narrowed its research undertakings into four major specific objectives which are: to establish the effect of ICT adoption on Revenue collection by Customs Service Department of KRA; to establish the effect of CRM on Revenue collection by Customs Service Department of KRA, to establish the effect of one stop border post on Revenue collection by Customs Service Department of KRA and to establish the effect of Staff Training on Revenue collection by Customs Service Department of KRA. The study employed Rational Expectations Theory of Technology Adoption, Optimal Tax Theory, Theory of Equal Sacrifice and Institutional Theory. The study area was Customs Service Department of KRA. The target population was 547 and sample size was 231 respondents. The researcher used stratified random sampling technique to sample staff from customs department Mombasa and senior staff in the organization. The findings indicated that that ICT adoption has a positive and significant influence on revenue performance (β1=0.125, p=0.011). It was also established that customer relationship management has a positive and significant influence on revenue performance (β2=0. 262, p=0.001). It was further established that one stop boarder post has a positive and significant influence on revenue performance (β3=0.148, p=0.044). Finally, staff training was found to have a positive and significant influence on revenue performance (β4=0. 166, p=0.018). The results also showed R square of 0. 255, which indicated that the independent variables explain 25.5% of variations in the dependent variable (Revenue collection). The study infers that strategic change implementation has influenced Revenue collection by Customs Service Department of KRA. In particular, ICT adoption, CRM and staff training were found to have influence on Revenue collection by Customs Service Department of KRA. CRM had the greatest influence on revenue collection, followed by ICT adoption, then staff training and lastly OSBP operations. The impliaction of the findings is that CRM, ICT adoption and staff training are critical in influencing revenue colelction by Customs Service Department of KRA. The study recommends that Kenya Revenue Authority should come up with a clear ICT policy aimed at improving revenue collection. Kenya Revenue Authority should come up with a clear policy on customer service. KRA should come up with a policy to make one stop boarder post operations more effective. KRA should come up with a policy that makes Staff Training more frequent on emerging issues on revenue collection.
Determinants of Dry Port performance in Kenya : a case of the Internal Container Depot, NAIROBI
(KESRA/Moi University, 2020) Okoyo, Brian Mokua; Dr. Ogaga, Bruce; Dr. Kemboi, Ambrose
In view of the global outlook, the rising number of container throughput and traffic globally has affected the functionality of seaports necessitating the emergence of dry ports. Dry ports have become an essential medium for seaports to solve the problem of rapid changes in globalization with the need to fulfill economies of scale and scope in the international market. Since the introduction of dry ports, there has been a lot of considerations with concern to Inland Container Depots targeted at improving port operations with an aim of making global trade more efficient and effective to all stakeholders. This study looked at the factors used by Embakasi dry port in optimizing its purpose as a way of providing solution to trade facilitation and ensuring there is free flow of containers at the Seaport in Mombasa. In particular, the study interrogated the determinants of dry port performance with a view of improving revenue collection. The explanatory variables used in this research project were Information Communication Technology, infrastructure, capacity of personnel and stakeholder cooperation. Hypothesis were formulated so as to describe an unknown but a tentative answer to what the research considered ought to be the possible outcome of an existing problem. Theories covered in this research project were the stakeholder theory, institutional theory and the theory of agency. The research used explanatory research design. Data collected was primary data through an ordinal scale involving close-ended structured questionnaires. The target population of the study consisted of 838 participants in international trade comprising of senior managers of Kenya Revenue Authority (KRA) customs and border control department, clearing and forwarding agents, and senior managers of Kenya Ports Authority (KPA). Sample size of 271 participants was selected using stratified random sampling technique. Data was collected at the Internal Container Depot (ICD) Nairobi and KRA headquarters, Nairobi for the financial year 2018/2019. The study employed descriptive and inferential statistical analysis to determine the relationship between variables using Statistical Package for Social Scientists (SPSS). In particular, correlation analysis and multiple regression analysis were used. The results are presented in the form of tables, and figures. The results of the multiple regression analysis revealed that Information Communication Technology (β1=0.141, p<0.05), infrastructure (β2=0.565, p<0.05), capacity of personnel (β3=0.094, p<0.05) and stakeholder cooperation (β4= 0.22, p<0.05) had a significant and positive influence on the performance of the dry port as p-values of the respective variables were less than 0.05. The model summary results revealed that there was a 77.2% variation in the performance of the dry port due to changes in Information Communication Technology, infrastructure, capacity of personnel and stakeholder cooperation. The study therefore concluded that that Information Communication Technology, infrastructure, capacity of personnel and stakeholder cooperation had a positive and significant effect on the performance of dry port. Therefore, KRA should develop a policy that enhances infrastructural development within the dry port through the construction of better facilities and foster useful collaborations and linkages with other border agencies involved in the process of customs clearance. The research suggested that future studies can evaluate the political, economic, social, technological, environmental and legal factors determining the performance of a dry port.
Effect of systems automation on Customs revenue performance in Kenya
(KESRA/Moi University, 2020) Omosa, Askah Moraa; Dr. Ogaga, Bruce; Dr. Cheboi, Yegon
Customs mandate are revenue collection, border protection, collection of international trade statistics and trade facilitation (Ayuma, 2018). Collection of revenues has been used as the apex yardstick for measuring the performance of Kenya’s customs and border control department. In the year 2016/2017 and 2017/2018, KRA missed its target by 18.5 billion and 15 billion respectively. This shortfall in collection created a deficit in government project’s financing affecting performance of customs revenues. This study established the factors that affect the revenue performance of customs and border control department in Kenya in terms of actual revenue collection, trade facilitation and protection of the society. It focused on establishing the effect of Scanner technology, Cargo Tracking System and Integrated Custom Management (ICMS)on the revenue performance of the customs and border control department in Kenya. The general objective was to investigate the effects of systems automation on customs revenue performance in Kenya. The study had three independent variables which were Scanner technology, Cargo Tracking System and Integrated Custom Management (ICMS). This study was grounded by three theories: Technological Determinism Theory, General Systems theory and International Trade theory. The study adopted the explanatory research design A population of 902 clearing and forwarding companies and customs officers were used out of which a sample of 227 respondents was selected, through Taro Yamane sampling method. The study used both primary data by use of structured questionnaires and secondary data obtained from relevant materials which represent academic research, with the selected period being 2017 to 2019. Data was analyzed into descriptive statistics and inferential statistics by use of SPSS (20) and presented in tables, pie charts and cross tabulation. The data was equally tested for validity and reliability using the Cronbach Alpha Score as the test for reliability. Scanner technology (β1=0.451, p=0.00), Cargo Tracking Systems technology (β2=0.303, p=0.00) and ICMS technology (β3=0.204, p=0.00) was found to have significant effect on customs revenue performance in Kenya with a P value of less than 0.05 for all variables. The results also revealed that scanner technology, cargo tracking system and integrated customs management system caused a variation of 64.7% or (R2=0.652 and adjusted R 2 =0.647) on revenue performance. Findings of the study established that custom revenue performance in Kenya increased significantly after implementation of systems. As a result, regional trade activities were intensified and greater border control achieved. The Kenya Revenue Authority needs to ensure tighter enforcement measures other than implementation of systems such as scanners, Cargo Tracking Systems and ICMS. In conclusion systems automation comes with costs attributable to ICT infrastructure, synchronization hitches, training and security enhancements. Nevertheless, their implementation is important in achieving revenue growth and operational efficiencies. Regional synchronization of systems as with the Regional Cargo Tracking System allows data sharing and greater global competitiveness. Recommendations for further study was on the effects of Integrated Customs Management System on the operational performance in East Africa. Further suggestion for future research was on effects of Business Intelligence and Customs Oil Stocks Information Systems on customs performance.