1. Masters in Tax & Customs Administration

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Browsing 1. Masters in Tax & Customs Administration by Subject "Cargo Scanning"

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    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.
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    Effectiveness of Risk Management Strategies on Performance of the Customs and Border Control Department in Kenya
    (KESRA/Moi University, 2021) Metet, Marion Chepkorir; Dr. Gitonga, Doris; Dr. Kipsang, Stanely
    The recent increase in complexities and volumes of international trade, fueled by technological advances have revolutionized global trading practices. This has consequently significantly affected the way customs administrations carry out their responsibilities and organize their business operations. Specifically, risk management process helps Customs administrations to focus on priorities and decisions on deploying limited resources to deal with the areas of highest risk. However, in Kenya, though custom risk management practices application is deemed to provide a wide range of benefits for customs and traders, the effect on the performance of customs and border control is not yet well established and this study aimed at shedding more light into this. The purpose of the study was to determine the effects of risk management strategies on firm performance: a case of Customs and Border Control Department in Kenya. The specific research objectives were to determine the effect of cargo scanning, cargo tracking, customs intelligence and integrated system on performance of customs and border control in Kenya. The guiding theories were Risk Management Theory, Theory of Constraints and Attribution Theory. The population of the study entailed employees working at the C&BC department at the border points and data was collected using both primary means. This was collected using questionnaires. The data collected was analyzed using descriptive including means, percentage frequency and standard deviation as well as inferential analysis. The collected data was presented using tables and figures. From the correlation analysis, Cargo Scanning had a Pearson Correlation of 0.323 and a p-value of 0.000, Cargo Tracking System had a Pearson Correlation of 0.200 and a p-value of 0.001, Customs Intelligence had a Pearson Correlation of 0.14 and a p-value of 0.05 and Integrated System had a Pearson Correlation of 0.438 and a p-value of 0.000. The positive coefficient indicated by the variables imply that they have a positive effect on the performance of the customs department of KRA. In addition, from the regression analysis results, the coefficient of determination (Adjusted R2) was 0.415 implying that that the regression could explain up to 41.5 percent of the variation in the performance. The study therefore concludes that custom risk management has significant effect on the performance of the customs department in Kenya. The study thus recommends that the KRA management should highly prioritize custom risk management practices among their key strategies. The study also recommends that the government to formulate minimum risk management standards to be met by the customs department of KRA. KRA is also recommended to map customs and other administrations’ needs on changes of their current control procedures and IT equipment. The custom department is further recommended to set the broadest scope and the greatest content for risk management systems as far as their national resources allow.