1. 2022

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Browsing 1. 2022 by Subject "Customs and Border Control"

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    Factors Influencing Revenue Collection in Customs and Border Control in Kenya
    (KESRA/JKUAT - Unpublished research project, 2022-09-01) Mwaniki, Dennis
    Revenue collection is very crucial for the growth of any economy. Most countries undertake revenue collections to meet their budgetary obligations. The ever rising economic and financial needs of Kenya and the budget constraints that constantly exist threaten the sustainability and growth of the Kenyan economy. The purpose of this study will be to determine the factors influencing revenue collection in Kenya with a case of ICD Nairobi. More specifically, it will focus on the effects of the customs clearance, information technology and post clearance audit. The objective of this study was to determine factors influencing container dwell time in Kenya with the case of Inland Container Depot Embakasi, Nairobi. This study will be guided by three specific objectives: to determine the effects of customs clearance on the revenue collection in Kenya; to find out the effects of information technology on the revenue collection in Kenya; to examine the effects of post clearance audit on revenue collection in Kenya. This study will be based on four theories: portfolio theory; resource based view theory; optimal taxation theory and modern stakeholder theory. The target population of the study will be 340 people which included Kenya Revenue Authority, Kenya Port Authority and clearing and forwarding agents. Questionnaire will be the major instrument to obtain primary data from the respondents while the secondary data will be obtained from existing empirical literature relevant to the study. The study will be using a descriptive survey design. The questionnaire will be designed using Likert scale type. A sample of 182 respondents will be obtained through a stratified sampling technique. The data will be analyzed using descriptive technique, regression model and appropriate tests was conducted with the use of Analysis of variance (ANOVA).
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    Factors Influencing the Achievement of Customs and Border Control Functioning at Mombasa Seaport
    (KESRA/JKUAT - Unpublished research project, 2022-09-01) Tom, Kiprono
    An effective and efficient customs administration is integral to any country's well-being. Customs administrations around the world play the role of revenue collection, collection of trade statistics, protection of society and trade facilitation. The achievement of customs administrations in developing countries like Kenya continues to face challenges including missing of customs revenue targets, smuggling, and corruption among others. Despite the fact that there are many studies related to customs administration, there is however paucity of study on the achievement of Customs administrations. As such, this study was done to determine the factors affecting achievement of the customs and border control functioning at Mombasa seaport. Specifically, this study was done to determine the effect of infrastructure on the achievement of customs and border control functioning in Kenya; the effect of Human Resources Capacity on the achievement of customs and border control functioning in Kenya; the effect of ICT on the achievement of customs and border control functioning in Kenya. This study adopted explanatory research design. Theories that guided this study are institutional and queuing theory. The study relied on primary data collected through a five point Likert scale. Descriptive and inferential statistics were used to determine the relationship between the variables of the study. From the results of the multiple regression analysis, it was established that for every unit increase in Infrastructure will lead to an increase in the achievement of Customs and Border Control functioning at Mombasa seaport by 0.259 (β1=0.259, p=0.000<0.05); for every unit increase in Human Resource Capacity will lead to an increase in the achievement of Customs and Border Control functioning at Mombasa seaport by 0.360 (β2=0.360, p=0.000<0.05): for every unit increase in Information Communication Technology will lead to an increase in the achievement of Customs and Border Control functioning at Mombasa seaport by 0.246 (β3=0.246, p=0.000<0.05).The study concluded that infrastructure, Human Resource Capacity and Information Communication Technology positively and significantly influenced the achievement of Customs and Border Control functioning at Mombasa seaport. The study recommended that to improve the achievement of Customs and Border Control functioning at Mombasa seaport, there is to enhance cooperation, coordination and communication among Mombasa seaport government agencies. The study suggested that a comparative study can be carried out on other factors influencing the achievement of customs and border control functioning at Mombasa seaport
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    Influence of Computerized Systems on the Performance of Customs and Border Control in Kenya
    (KESRA/JKUAT - Unpublished research project, 2022-09-01) Njau, William
    The study sought to establish the influence of Automated Systems on Customs Performance in Kenya. The study was guided by the following objectives; to establish the influence of Simba System 2005, Single Window System and Scanning Systems on Customs Performance in Kenya. The theories that anchored the study include the computable general equilibrium theory, innovation diffusion theory, the information systems theory and Romer‟s growth model. Literature of past studies was reviewed from written documents and materials in books, journals and reports to enhance conceptualization of the study variables and establishment of gaps. The study used the descriptive design and considered the population of 57 Customs Officers at the Customs and Border Control Department, Kenya Revenue Authority. From the findings, strong positive correlation was established between Simba Systems 2005, Single Window Systems, Scanner Systems and Customs Performance. The study concluded that automation of processes enhances improved customs performance mainly as a result of improved transparency and accountability at the Customs and Border Control Department. The study recommended Training of staff on the operations of the system should be continuous so as to provide them with up to date applications so as to improve the system‟s efficiency further. The study makes the following suggestions for further studies, a similar study can be undertaken in relation to the newly introduced ICMS system among others that are involved in import and exports of other products since this study focused on just a few systems.