Effects of modernization on revenue collection in Kenya: a case of the Customs and Border Control services department
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Date
2019
Authors
Nyadenge, Stephen
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Modernization of Customs and Border Control has continued to raise both positive and negative reaction across international borders. Its impact in facilitation of trade across the borders is yet to be felt. This study seeks to interrogate the effects of modernization on revenue collection in Kenya. The study is based on the following specific objectives: to determine the effect of SCANNER usage on revenue collection at the port of entry and exit, to determine the effect of RECTS usage on revenue collection by Customs and Border Control Services Department and to determine the effect of SIMBA 2005 on revenue collection. Descriptive research method was adopted for the study. A sample of 130 employees out of the 1490 who work for the Customs and Border Control Department were surveyed. The study relied on primary data which was collected using closed ended questionnaires. Data was analyzed qualitatively using Statistical Package for Social Sciences (SPSS) and presented in the form of graphs and tables. The findings established modernizations Customs and Border Control has improved trade facilitation across the borders. The finding also concluded that modernization of Customs and Border Control has affected positively operations at Customs and Border Control departments. The study findings further revealed that the use of scanners, RECTS and Simba 2005 system explained 91.1% leaving 8.9% unexplained. The P- value of 0.000 (Less than 0.05) implies that the modernization on revenue collection is significant at the 95% confidence level. The researcher recommends further investigations on other factors not covered in this study that might be affecting revenue collection and facilitation trade across the borders.
Description
PROJ 336 NYA
Keywords
Rects, Revwnue collection