Effect of risk management tools on trade facilitation: a case of Kenya Revenue Authority Customs and Border Control department
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Date
2019
Authors
Njoroge, Moses Muiruri
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Previously, the expanded multifaceted nature and volume of worldwide trade, powered by technological advances has altered worldwide trading practices what has thusly influenced the manner in which customs organizations complete their obligations and arrange their everyday business activities. Today, customs are not just required to give broad assistance of exchange, but also keep up authority over the universal development of products, people and methods for transport. The study investigated the effect of risk management tools in trade facilitation. Specifically, the study investigated the effect of technology growth, custom procedures and communication on implementation of risk management tools on trade facilitation. To be able to do so, the study employed Diffusion Theory, Resource-based-View Theory and Agency Theory. The study further adopted a cross-sectional survey design and used both quantitative and qualitative approaches. Main tool for data collection was by the use of structured questionnaires. The collected data was analyzed by use of the SPSS Software Version 23. The analyzed results were further presented by use of frequency tables and pie charts.
Description
PROJ 343.43 NJO
Keywords
Compliance, Individual Taxpayer, Tax system