Factors affecting performance of Customs and Border Control department in Mombasa
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Date
2018
Authors
Mutulu, Francis Matata
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
Performance of customs administrations has been given much attention in the contemporary International trade in facilitating through reduction of cost of doing business across country’s borders in different parts of world. Customs administrations have adopted modernization and streamlining of customs processes to reduce trade costs and time while increasing revenue flow. This study aimed at assessing factors affecting performance of Customs and Border Control department in Mombasa. The specific objectives of this study were to establish the effects of customs legislation, customs management and customs information systems on performance of Customs and Border Control department. The study sought to answer to what extent each independent variable, customs information systems, customs legislation and customs management affected the performance of customs and border control. The main theories used in the study are Technology Acceptance Model, Institutional theory and open systems theory. The target population was 280 customs officers working at the Mombasa. Stratified random sampling was applied and a sample of 59% was interrogated using self-administered questionnaire. Data collected was coded and systematically organized so as to facilitate data processing using Statistical Package for Social Sciences (SPSS) version 25. Data was analyzed using multiple regression analysis where dependent variable was regressed on independent variables. The study found out that independent variables account for 59 percent variations in dependent variable. The F value of 54.181 indicated that joint contribution of all the independent variables was significant in predicting the dependent variable. The independent variables which affected significantly the performance of Customs and border control department were customs information system (β1 = 0.202), customs legislation (β2 = 0.325) and management (β3 = 0.254). These findings indicate that the three independent variables are significant in enhancing performance at customs and border control and may help in improving the performance of customs and border department. The researcher recommends increased employment of information systems in customs processes for efficient transactions and reduced tax fraud. All relevant information of general application relating to customs legislations is also recommended to be readily available for all interested parties so as to reduce disparities in application of the legislation hence reduced cost and time incurred in customs transactions. The study also recommends improvement of staff competency through training, continuous involvement of staff in seminars and workshops which will eventually result to effective and efficient service delivery.
Description
PROJ 352.4 MUT
Keywords
Trade facilitation, Customs information systems, Customs management, Customs legislation