2. Customs Administration

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Browsing 2. Customs Administration by Subject "Automation"

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    Effect of automation on customs revenue performance in Kenya: A case study of SIMBA 2005
    (KESRA/JKUAT - Unpublished research project, 2018) Maina, Newton Karumba
    Customs revenue growth is the main administrative approach for customs taxation in developed countries and the premise of this study is to investigate the effect of the implementation of Simba 2005 system on custom revenue performance in Kenya. Simba 2005 system is a web-based application that gives taxpayers the convenience of lodging entries online tax payments from the comfort of their homes or offices. Descriptive research design was used in order to ascertain reliability of data collected to describe the relationship between the variables of interest in the study and consequently test the research hypothesis. This study collected secondary data, secondary data was obtained from published material and information from other sources such as annual reports and published data from KRA and KIPRA before and after the implementation of Simba 2005. The research obtained quantitative data. Regression analysis was employed in data analysis with aid of the Statistical Package for Social version 23 Sciences (SPSS) package. Descriptive statistics included percentages and measures of central tendency (mean and standard deviation). The motive of the introduction of Simba 2005 system is an increase in the efficiency of customs revenue collection and revenue growth for the tax authority; however, the most importance object is the need to ensure stable customs revenue growth without having an unacceptable detrimental effect on the other key characteristics of a well-designed tax system. According to prior studies on this topic, one of the main facilitating factors in achieving these aims is the development of the level of a high efficient tax system and expanding trade facilitation. Census sampling of all the 14 customs revenue collected on Simba 2005 was used for the study. The variables for this study were automated payments system, declaration, entry lodgments and document processing. The study findings established that there was a significant increase in the customs revenue performance after the implementation of a Simba 2005system in 2005. prior to the introduction of the new system the average collections of revenue were low after which they increased significantly afterwards. The overall regression estimation of the model is significant at 5% level of significance. It indicates that the model is significant in explaining the relationship between the automated payment system, declaration, and document processing and customs revenue performance at a 5% level of significance. The results from the analysis indicates that automated payment system, declaration, entry lodgment and document processing are significant in explaining customs revenue growth at significance of 0.02.These finding are corroborated by findings on automated customs system on revenue collection by Sani (2009) in a study conducted in Nigeria that found that automated tax system reduced costs, saved time, improved accuracy, improved reliability and quality of services and eventually led to improved customs revenue collection and trade facilitation hence significant growth in customs revenue performance.
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    Effect of automation reforms on service delivery
    (KESRA/JKUAT - Unpublished research project, 01-12-18) Mathaiya, Leah
    The Customs & Border Control department is a critical department of Kenya Revenue Authority in terms of manpower, revenue collection and countrywide operational network. The department plays a critical role in the facilitation of trade through allowing goods entry into the country from diverse Kenya’s trading partners such as China, and Turkey among other countries. The items that are brought into the country include electronic goods, cars, clothes, and house utility items among other items. The ability of the Customs department to deliver on its mandate is therefore extremely key to the country. Therefore, this study sought to examine the customer experience aspects influence on the public service delivery. Among the aspects that influence the customer experience include automation reforms at customs, waiting time management and staff training aspects. The theoretical framework of the study will be based on the institutional theory, Expectancy Dis-confirmation Theory (EDT) and Stakeholder theory. The study was based on the descriptive research design. The accessible population of the study was 204 clearing agents. A sample size of 105 respondents was used in the study. A structured questionnaire was used for the study. The Cronbach alpha coefficient of 0.7 and above was used for the study. Data was analyzed using SPSS software.
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    Influence of automated systems on customs performance in Kenya.
    (KESRA/JKUAT - Unpublished research project, 2019) Kuria, Serah Wanjiku
    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 also suggested that similar study should be undertaken in other border Customs offices like Busia, Malaba, Namanga, Lunga Lunga among others that are involved in import and exports of other products since this study focused on the Headquarters in Nairobi, Kenya.